#45)

R Company manufactured 4,400 units this year. The variable overhead application rate was $2.50 per labor hour. Under the standard costing system, it takes 2.2 direct labor hours to make a unit. Actual variable overhead for the year was $29,950 and the actual direct labor hours were 8,800. How much was the variable overhead efficiency variance?

Group of answer choices

$2,000 unfavorable

$9,570 favorable

$9,570 unfavorable

$2,200 favorable

none of the other answers is correct