Multiple choice 13,040 u, 12990 f, 13,040f or 12,990

Majer Corporation makes a product with the following standard costs: Standard Quantity or Standard Cost Per Hours Standard Price or Rate Unit Direct materials 6.3 ounces $ 4.00 per ounce $ 25.20 Direct labor 0.9 hours $ 14.00 per hour $ 12.60 Variable overhead 0.9 hours $ 4.00 per hour $ 3. 60 The company reported the following results concerning this product in February Originally budgeted output 5, 200 units Actual output 5,900 units Raw materials used in production 33; 300 ounces Actual direct labor-hours 2, 050 hours Purchases of raw materials 33, 800 ounces Actual price of raw materials $ 37. 10 per ounce Actual direct labor rate $ 27.60 per hour Actual variable overhead rate $ 5.50 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is compute The variable overhead efficiency variance for February is: Multiple Choice $13,040 U O $12,990 F