Calhoun Company has a

direct labor standard of 15 hours per unit of output. Each employee

has a standard wage rate of $14 per hour. The standard variable overhead rate is $10 per hour.

During March, employees worked 13,100 hours. The direct labor rate variance was $9,170

favora

ble, the variable overhead rate variance was $13,100 unfavorable, and the direct labor

efficiency variance was $15,400 unfavorable. What is the variable overhead efficiency variance?

A.

$13,100 unfavorable

B.

$11,000 unfavorable

C.

$24,100 unfavorable

D.

$11,000 favorable

Calhoun Company has a

direct labor standard of 15 hours per unit of output. Each employee

has a standard wage rate of $14 per hour. The standard variable overhead rate is $10 per hour.

During March, employees worked 13,100 hours. The direct labor rate variance was $9,170

favora

ble, the variable overhead rate variance was $13,100 unfavorable, and the direct labor

efficiency variance was $15,400 unfavorable. What is the variable overhead efficiency variance?

A.

$13,100 unfavorable

B.

$11,000 unfavorable

C.

$24,100 unfavorable

D.

$11,000 favorable