Hours Move time. 3.9 Wait time..... 23.8 Queue time ..... 63 Process time . 1.1 Inspection time ...... 0.4 19. Emerich Corporation keeps careful track of the time required to fill orders. The times recorded for a particular order are shown. The manufacturing cycle efficiency (MCE) was closest to A. 0.49 B. 0.09 O C. 0. 18 O D. 0.03 3. The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output... 7.8 hours Standard variable overhead rate........ $12.55 per hour The following data pertain to operations for the last month: Actual hours . 2.900 hours Actual total variable manufacturing overhead cost. $36.975 Actual output 200 units What's the variable overhead efficiency variance for the month? O A. $312 F B. $17 397 U O C. $16,817 U O D. $17 085 U