TB MC Qu. 10-190 Juhasz Corporation makes a product with the following ...

Juhasz Corporation makes a product with the following standards for direct labor and variable overhead:

	Standard Quantity or Hours			Standard Price or Rate
Direct labor		0.40	hours	$	27.00	per hour
Variable overhead		0.40	hours	$	4.70	per hour

In August the company produced 8,600 units using 3,600 direct labor-hours. The actual variable overhead cost was $15,840. The company applies variable overhead on the basis of direct labor-hours.

The variable overhead efficiency variance for August is:

Multiple Choice

• $752 U

• $704 U

• $704 F

• $752 F