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Desue Corporation makes a product with the following standards for labor and variable overhead: Standard Standard Price Rate 0.1 hours $19.00 per hour 0.1 hours
Desue Corporation makes a product with the following standards for labor and variable overhead: Standard Standard Price Rate 0.1 hours $19.00 per hour 0.1 hours $700 per hour or Standard Cost Per Quantity or Hours Direct labor Variable overhead Unit $1.90 $0.70 The company budgeted for production of 6.500 units in December, but actual production was 6,300 units. The company used 610 direct labor-hours to produce this output. The on the basis of direct labor-hours. The variable overhead efficiency variance for December is: actual variable overhead rate was $6.40 per hour The company applies variable overhead O $140 F O $128 F O $128 U O $140 U
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