Question: Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0 20 hours per unit. The variable

Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0 20 hours per unit. The variable overhead rate standard is $8.30 per hour. In January the company produced 4500 units using 930 direct labor-hours. The actual variable overhead rate was $820 per hour The variable overhead efficiency variance for January is
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