Keenes Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the static budget, Keenes expected to incur the following: 600 machine hours per month (60 connectors x 10 machine hours per connector) $ 7,500 in variable manufacturing overhead costs $ 5,325

in fixed manufacturing overhead costs

During August, Keenes actually used 800 machine hours to make 95 connectors and spent $ 5,200 in variable manufacturing costs and $ 8,800 in fixed manufacturing overhead costs.

Calculate the variable overhead efficiency variance for Keenes?

A. $ 4,800U

B.$ 1,875F

C.$ 2,925F

D.$ 6,67F

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