Reece Enterprises machines heavy-duty brake rotors that are used on commercial airliners. The company's management developed...

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Reece Enterprises machines heavy-duty brake rotors that are used on commercial airliners. The company's management developed the following standard costs: Standard direct labor hours per rotor Standard overhead rate per direct labor hour 2.10 $9.00 Actual activity for October: Actual overhead costs incurred $156,000 Actual direct labor hours Actual rotors machined 12,000 4,400 What is the variable manufacturing overhead efficiency variance in October? Reece Enterprises machines heavy-duty brake rotors that are used on commercial airliners. The company's management developed the following standard costs: Standard direct labor hours per rotor Standard overhead rate per direct labor hour 2.10 $9.00 Actual activity for October: Actual overhead costs incurred $156,000 Actual direct labor hours Actual rotors machined 12,000 4,400 What is the variable manufacturing overhead efficiency variance in October?

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