og 5 39 Hermansen Corporation produces large commercial doors for warehouses and other facilities. In the most recent month, the company budgeted production of 5,100 doors. Actual production was 5400 doors. According to standards, each door requires 3.8 machine-hours. The actual machine hours for the month were 20,880 machine hours. The standard supplies cost is $7.90 per machine-hour. The actual supplies cost for the month was $152,063. Supplies cost is an element of variable manufacturing overhead. The variable overhead efficiency variance for supplies cost is 2844F O 28440 O 10045F 226 32 An unfavorable labor rate variance can occur if workers with high hourly wage rates are assigned to work on products with standards that assume workers have low hourly wage rates. True O False 7 3 The variable overhead efficiency variance measures how efficiently variable manufacturing overhead True False 7 39 The variable overhead efficiency variance measures how efficiently variable manufacturing overhead resources were used. True O False 08 38 Elliott Corporation makes and sells a single product. Last period the company's labor rate variance was $14,400 U. During the period, the company worked 36,000 actual direct labor-hours at an actual cost of $338,400. The standard labor rate for the product in dollars per hour is 9.40 9.0 8.50 09 49