Mozart Corporation uses a standard cost system in which it applies manufacturing overhead to products on the bais of machine hours (MHs). The company's standard roquires 3 MHs for cach unit produced. For the most recent month, the company reported the following Budget Data Budgeted units to be produced Standard Variable Manufacturing Overhead (VMOH) Rate 1,200 Units 20 per MH Actual Data Actual units produced Actual Variable Manufacturing Overhead (VMOH) VMOH Eficiency Variance 1,100 Units 66,326 900 Favorable Given this data, the VMOH Rate Variance for the month was closest to: A. $5,847 Favorable $1,226 Unfavorable $4,047 Favorable $153 Unfavorable . C. D. E. None of the above Which of the following would be LEAST likely to contribute toward an unfavorable Labor Efficiency Variance? 20 A. The maintenance department has not been adequately monitoring production equipment. The production manager lowered variable overhead costs by reducing the supervision of the production B. line. The purchasing manager reduced the price of materials by purchasing lower quality materials. C. D. The production manager assigned a greater mix of higher-paid, higher-skilled employees to the production line. None of the above would be likely to contribute toward an unfavorable Labor Efficiency Variance. E