Redel Inc. has the following results for the current period
		Budget	Actual
	Fixed Overhead	$ 152378	$ 164496
	Units produced	6754	6299
	Direct labour hours	13508	11441
Fixed overhead is applied at $12 per direct labour hour. Variable overhead is applied at $27.50 per DLH. The standard hours per unit is 2 direct labour hours. Actual variable overhead was $328882.
Which of the following amounts represents the variable overhead efficiency variance? (a negative number implies an unfavourable variance)

Select one:

a. $-14255

b. $31818

c. $14255

d. $-31818

Clear my choice