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The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 8.0
The following standards for variable manufacturing overhead have been established for a company that makes only one product:
Standard hours per unit of output | 8.0 | hours |
---|---|---|
Standard variable overhead rate | $14.40 | per hour |
The following data pertain to operations for the last month:
Actual hours | 2,850 | hours |
---|---|---|
Actual total variable manufacturing overhead cost | $41,770 | |
Actual output | 200 | units |
What is the variable overhead efficiency variance for the month?
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