30*. Wissota Co. applies overhead based on direct labor hours. The variable overhead standard is 4 hours at $6 per hour. During February, Wissota Co. spent $56,700 for variable overhead. 9,150 labor hours were used to produce 2,400 units. What is the variable overhead efficiency variance? A. $1,800 unfavorable B. $1,800 favorable C. $2,700 unfavorable D. $2,700 favorable

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