TB MC Qu. 11-70 Sigmo Company, which uses a standard cost system, budgeted... Sigmo Company, which uses a standard cost system, budgeted $808,000 of fixed overhead when 58,000 machine mours were anticipated. Other data for the period were: Actual units produced: 12,300 Actual machine hours worked 59,800 Actual variable overhead incurred: $483,000 Actual fixed overhead incurred $798,100 Standard variable overhead rate per machine hour $9.00 Standard production time per unit: 5 hours Sigmo's variable-overhead efficiency variance is: Multiple Choice $15,300U $15,300F $16.2000 516,200F None of the answers is correct