Actual DL hours is  3,200 DL hrs at actual rate of 12 per hour. The company produced 1,500 units and ending FG is 200 units. Under three-way variance analysis, what Is the variable efficiency variance?

 

The following standard data are available for ABC Corp to produce one unit of product X: Standard Direct materials per unit: 3 yards at 5 per yard Standard Direct labor cost per unit: 2 hours at 10 per hour Budgeted Overhead: 700,000 (includes Budgeted VOH of 500,000) at normal capacity of 10,000 DL hours. .