$4$ Juhasz Corporation makes a product with the following standards for direct labor and variable overhead:

$\backslash$table$[[,$Standard Quantity or Hours,Standard Price or Rate$],[$Direct labor,$0\mathrm{.}70$ hours,$$37\mathrm{.}00$ per hour$],[$Variable overhead,$0\mathrm{.}70$ hours,$$5\mathrm{.}70$ per hour$]]$

In August the company produced $9,600$ units using $6,850$ direct labor$-$hours. The actual variable overhead cost was $$36,990.$ The company applies variable overhead on the basis of direct labor$-$hours.

The variable overhead efficiency variance for August is:

Multiple Choice

$$741$ F

$$702$ F

$$741$ U

Mc

Graw

Prev

$1$ of $15$

Next