TB MC Qu. 11-150 Novelli Corporation makes a product whose variable...

Novelli Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 1.2 hours per unit. The variable overhead rate standard is $10.00 per hour. In September, the company produced 1,550 units using 1,850 direct labor-hours. The actual variable overhead rate was $11.10 per hour.

The variable overhead efficiency variance for September is:

$111 U

$100 U

$111 F

$100 F