What is the variable overhead efficiency variance for month

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Reference no: EM13825363

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output ----------- 2.7 hours

Standard variable overhead rate ------------ $13.05

The following data pertain to operations for the last month:

Actual hours ------------------------------------------------ 2,400 hours

Actual total variable manufacturing overhead cost --- $30,360

Actual output ----------------------------------------------- 600 units

What is the variable overhead efficiency variance for the month?

a. $9,219 U

b. $10,179 U

c. $9,867 U

d. $648 U

Reference no: EM13825363

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