TB MC Qu. 10-48 The following standards for variable ...

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output		8.6	hours
Standard variable overhead rate	$	15.00	per hour

The following data pertain to operations for the last month:

Actual hours		2,925	hours
Actual total variable manufacturing overhead cost	$	44,635
Actual output		200	units

What is the variable overhead efficiency variance for the month?

Multiple Choice

• $18,835 U

• $18,075 U

• $760 U

• $25,800 F