Question 40 Bella's is a local dress shop that makes casual dresses in fun prints. Below is some actual vs. budget information for Bella's dresses for the month of May. Assume no beginning/ending inventories for simplicity. The cost-allocation base for both variable and fixed overhead is direct labor-hours Data for the Month of May Static Actual Budget # Dresses made and sold 2,600 2,000 Selling price per dress $39 $40 Yards of fabric per dress 2.9 30 Cost per yard of fabric $3.84 $3.66 Time in hours to sew one dress 1.0 0.9 Cost of direct labor (per hour) $14 $15 Variable overhead costs $3.500 $4,230 utilities sewing machine maintenance, etc.) Fored overhead costs $4,600 $4,800 MacBook Pro 6 2600 2,000 # Dresses made and sold $39 $40 Selling price per dress Yards of fabric per dress 2.9 3.0 Cost per yard of tabric $3.84 $3.66 Time in hours to sew one dress 1.0 0.9 Cost of direct labor (per hour) $14 $15 Variable overhead costs $3,500 $4.230 utilities, sewing machine maintenance, etc.) Fixed overhead costs $4,600 $4,800 store rent, insurance, etc.) What is the variable overhead efficiency variance? $611.00 U $361.40U $61100F 536140 F MacBook Pro UZ YE 6 1