accounting 2 questions

SouthHaven Corporation applies overhead based on direct labor hours. According to standard cost card, the variable overhead standard is 7.5 hours at $16.5 per hour. During July, SouthHaven produced 3,400 units using 25,390 labor hours and spent $431,700 for variable overhead. What is the variable overhead efficiency variance? Multiple Choice 0 $1,815 favorable $362,835 favorable 0 $12,765 favorable $12,765 unfavorable Which of the following is a disadvantage of decentralization? Multiple Choice 0 Develops managerial expertise Managers have specialized knowledge Allows top managers to focus on strategic issues 0 Potential duplication of resources