The following standards for variable manufacturing overhead…
The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 6.8 hours Standard variable overhead rate $13.20 per hour The following data pertain to operations for the last month: Actual hours 2,700 hours Actual total variable manufacturing overhead cost $36,310 Actual output 200 units What is the variable overhead efficiency variance for the month?