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The following data for the Fufkin Company pertain to theproduction of 3,000 clay pigeons during July: Standardvariable-overhead cost was $5.00 per pound of clay. The

The following data for the Fufkin Company pertain to theproduc­tion of 3,000 clay pigeons during July: Standardvariable-overhead cost was $5.00 per pound of clay. The actualvariable-overhead cost was $11,340. Standard variable-overhead costallowed for units produced was $12,000. Variable-overheadefficiency variance was $340 unfavorable. _____ is thevariable-overhead rate variance.

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