and variable Overead: Direct labor Variable evethead Standard Duantity or Ho 0.3 hours 0.3 hours Standard Plate $13.00 per hour $5.50 per hour Standard Cost Per Unit In September the company's budgeted production was 5,300 units, but the actual production was 5,100 units. The company used 1,650 direct labor-hours to produce this output. The actual dir actual variable overhead cost was $7.500. The company applies variable overhead on the basis of direct labor-hours. The variable overhead efficiency variance for September is: 3660 $600 U b 5000 F $330 U MacBook Air esc 80 PE 888 29 og e DW 1 a 2 3 $ 4 % 5 6 & 7 8 C 9 0 W E 20 T Y 0 A S D F G H J L N V B N M . 1 1 option command comman y standards for direct labor and variable overhead: Direct labor Variable overhead Standard Quantity or Hours 0.3 hours 0.3 hours Standard Price or Rate $13.00 per hour 5.50 per hour Standard Cost Per Unit $ 3.90 $1.65 In September the company's budgeted production was 5,300 units, but the actual production was 5,100 units. The company used 1,650 direct labor-hour actual variable overhead cost was $7.590. The company applies variable overhead on the basis of direct labor-hours. The variable overhead efficiency variance for September is: $680 a. b $600 U $860 F d $330 U MacBook Air esc * 80 888 3 F4 DM ! 1 @ 37 # 2 3 $ 4 % 5 6 & 7 8 9 Q W E R T Y U - S D F G H J Z C V B N M option 300 units, but the actual production was 5,100 units. The company used 1,650 direct labor-hours to produce this output. The actual direct labor cost was $20,280 an the applies variable overhead on the basis of direct labor-hours