This lest: 140 pls pos Judd Company uses standard costs for its manufacturing division Standards specity 0.1 direct labor hours static budget for variable overhead costs included the following data Production volume Budgeted variable overhead costs Budgeted direct labor hours per unit of product The alocation base for variable overhead costs i& direct labor hours Al he beginning of the year,the 6,400 units $13.500 600 hours At the end of the year, actual data were as follows Production volume Actual variable overhead costs 4,000 units $15,400 195 hours Actual direct labor hours What is the variable overhead cost varlance? (Round any intermediate calculations to the nearest cent, and your final anower to the nearest olla) ? A? $5,166 F B. $15,400 F O C. $13.500 U OD. S4262U ???? to select your answer 5 6 8 WE IR KL DF GH S