Turner Manufacturing makes a product with the following standard costs: The company reported the following results concerning this product in May. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead rate variance for May is:

Select one:

a. $112 F

b. $112 U

c. $109 F

d. $109 U

Direct materials Direct labor Variable overhead... Standard Quantity or Hours 7.9 liters 0.7 hours 0.7 hours Standard Price or Rate $8.00 per liter $17.00 per hour $1.00 per hour