Bressman Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs	Standard Quantity or Hours per Unit of Output	Standard Price or Rate
Variable manufacturing overhead	0.20 hours	$6.70 per hour

The company has reported the following actual results for the product for May:

Actual output		9,300	units
Actual direct labor-hours		1,820	hours
Actual variable overhead cost	$	12,558

The variable overhead efficiency variance for the month is closest to:

Multiple Choice

$268 U

$268 F

$276 F

$276 U

Bressman Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Inputs variable manufacturing overhead standard Quantity or Hours per Unit of output 0.20 hours standard Price or Rate $6.70 per hour The company has reported the following actual results for the product for May: Actual output Actual direct labor-hours Actual variable overhead cost $12,558 9,300 units 1,820 hours The variable overhead efficiency variance for the month is closest to: Multiple Choice $268 U $268 F $276 F $276 U