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Kent County Company produces a single product. The standard cost card for the product follows: Direct material q , 3 pounds @ $ 4 /

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Kent County Company produces a single product. The standard cost card for the product follows:
Direct material q,3 pounds @ $4/pound =$12 per unit
Direct labor q,2 hours @ $8/hour =$16 per unit
Variable overhead q,2 hours @ $5 hour =$10 per unit
During a recent period the company produced 500 units of product. Various costs associated with the production of these units are given below:
Units produced q,
Direct material used q,
Direct material purchased (3,000 pounds)q, Direct labor cost (950 hours).q,
Variable overhead cost incurred q,
500
1,600 pounds
$12,300
$7,790
$4,655
The variable overhead efficiency variance is:
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