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Outdoor Gear Corporation manufactured 5,000 coolers during October. The following variable overhead data relates to October: Variable overhead spending variance $2,480 Unfavorable Variable overhead efficiency

Outdoor Gear Corporation manufactured 5,000 coolers during October. The following variable overhead data relates to October:

Variable overhead spending variance

$2,480 Unfavorable

Variable overhead efficiency variance

$220 Unfavorable

Budgeted machine hours allowed for actual output

610 machine hours

Actual cost per machine hour

$26

Budgeted cost per machine hour

$22

Calculate the actual machine hours used during October. Show all work.

(A) 610 hours (B) 618 hours (C) 620 hours

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