QUESTION 16 A material price variance is shown by O (AP-SP) O PQ (AP- SP O (PO -SQ) (AP - SP QUESTION 17 The following standards for variable manufacturing overhead have been established for a company that makes one product Standard hours per unit of output Standard variable overhead rate 1.6 hours $11.55 per hour The following data pertain to operations for the last month: Actual hours Actual total variable overhead cost Actual output 4.900 hours $38.310 3,000 units What was the variable overhead efficiency variance for the month? $1.155 unfavourable. $1/190 favourable. m $1.190 unfavourable $1,680 favourable