Actual data: Produced 11,000 units using 27,200 DL hrs and Actual VOH of 60,000 and actual FOH of 15,000. What is the variable efficiency variance?
 

Data are as follows; Estimated units of production is 10,000 units Estimated Total OH is 76,000 Estimated Fixed OH is 20,000 SD DL hrs per unit is 2.5 hrs www.