Penguin Books are world class publishers. They have a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $14 per hour. During September, employees worked 13,100 hours. The direct labor rate variance was $9,170 favorable, and the direct labor efficiency variance was $15,400 unfavorable. How many units were produced in September? Multiple Choice O 1,100 units O 873 units O 800 units O 655 units Ernst and Young has a large office in New York which has considerable overheads from office maintenance and other such overheads. The overall difference between the actual and applied manufacturing overhead is the: Multiple Choice over- or underapplied overhead. overhead rate variance. overhead efficiency variance. o o overhead volume variance