D. $4,595 U

Majer Corporation makes a product with the following standard costs: Standard Cost Per Standard Quantity or Hours Standard Price or Rate Unit Direct materials Direct labor Variable overhead 6.4 ounces 0.6 hours 0.6 hours 2.00 per ounce $ 11.00 per hour $4.00 per hour $12.80 6.60 2.40 The company reported the following results concerning this product in February. Originally budgeted output Actual output Raw materials used in production Actual direct labor-hours Purchases of raw materiais Actual price of raw materials Actual direct labor rate Actual variable overhead rate 5,000 units 5,100 units 30,100 ounces 1,910 hours 32,500 ounces 22.90 per ounce 32.40 per hour $ 4.10 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases varlance is computed when the materials are purchased. The variable overhead efficlency variance for February Is: Multiple Cholce $4,595 F $4,600 F $4,600 U