age 1: 2 3 Question 12 (2 points) Dirickson Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. 5 age 2: 7 8 $ 9.40 per 10 age 3 Standard Quantity or Hours per Unit of Standard Price Inputs Output or Rate Direct materials 7.6ounces ounce Direct labor 0.10 hours $18.00per hour Variable manufacturing 0.10hours overhead $ 5.30per hour The company has reported the following actual results for the product for July: Actual output 7,600 units Raw materials purchased 63,000ounces Actual cost of raw materials purchased $541,800 Raw materials used in production 57.750ounces Actual direct labor-hours 820hours Actual direct labor cost $ 16,072 Actual variable overhead cost $ 4,592 The variable overhead rate variance for the month is closest to: 1 12 13 4 15 A) $228 U B) $246 U