If variable manufacturing overhead is applied to production using an allocation base of direct labor hours;

and the the direct labor efficiency variance is unfavorable;

Will the variable overhead efficiency variance be favorable or unfavorable, or could it be either?

In the space below, provide your choice, that is, favorable, unfavorable, or either, and explain your reasoning.

Help Save&Exit If variable manufacturing overhead is applied to production using an allocation base of direct labor hours; and the the direct labor efficiency variance is unfavorable; Will the variable overhead efficiency varlance be favorable or unfavorable, or could it be either? In the space below, provide your choice, that is, favorable, unfavorable, or either, and explain your reasoning