10. Moeller Electric manufactures light fixtures.

What is Moeller Electric's variable manufacturing overhead sales-volume variance?

The following information pertains to the company's manufacturing overhead data.

Budgeted output units

30,000 fixtures

Budgeted machine-hours

10,000 hours

Budgeted variable manufacturing

overhead costs for 30,000 fixtures

$80,625

Actual output units produced

44,000 fixtures

Actual machine-hours used

10,000 hours

Actual variable manufacturing

overhead costs

$121,000

Select one:

a. $37,625 favourable

b. $37,625 unfavourable

c. $40,375 unfavourable

d. $40,375 favourable