Your answer is partially correct. At the beginning of the year, Kingbird Compary had budgeted $40,500 for its variable-MOH costs, based on budgeted production of 450 units. Since the company had recently made significant investments in processing automation, it used machine hours to allocate MOH costs. Each unit was expected to use 5 machine hours of processing time. By the end of the year, Kingbird had used 2.150 machine hours and had accumulated total variable MOH costs of $41,710 to process 480 units. Calculate Kingbird's variable MOH price and efficiency variances. Variable MOH price variance Variable-MOH ethciency variance