Question: culates its predetermined rates using practical volume, which is 325,000 units. Tthe standard cost system allows 3 direct labor hours per unit produced. hours. The

 culates its predetermined rates using practical volume, which is 325,000 units.

culates its predetermined rates using practical volume, which is 325,000 units. Tthe standard cost system allows 3 direct labor hours per unit produced. hours. The total budgeted overhead is $4,260,000, of which $994,000 is fixed overhead. The actual results for the year are as follows: Units produced: Direct labor: Variable overhead: Fixed overhead: 318,000 965,000 hours@ $12.00/hour $3,302,000 $998,000 Calculate the variable overhead efficiency variance. a. $36,850 U Ob-$36,850 F Oc. $4,000 U Od. $80,000 U Oe. None of these choices are correct

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