The Vienna Company, which manufactures violins, has established the following standard cost per violin:

Standard Qty/Hours Standard Price/Rate Standard Cost

Direct material 3 pounds $4.00 per pound $12.00/violin

Direct labor 2 hours $8.00 per hour $16.00/violin

Variable mfg overhead 2 hours $5.00 per hour $10.00/violin Vienna produced 600 violins.

To produce the violins, employees worked 1,100 direct labor hours and total variable manufacturing overhead spending was $5,720. Variable manufacturing overhead is based upon direct labor hours. Vienna's variable overhead rate variance is: a.)$240 Favorable b.)$220 Favorable c.)$240 Unfavorable d.)$220 Unfavorable

To produce the violins, employees worked 1,100 direct labor hours and total variable manufacturing overhead spending was $5,720. Variable manufacturing overhead is based upon direct labor hours. Vienna's variable overhead efficiency variance is:

a.)500 Favorable b.)520 Favorable c.)500 Unfavorable d.)520 Unfavorable