Question: The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output7.8 hoursStandard

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output7.8 hoursStandard variable overhead rate$12.55 per hour

The following data pertain to operations for the last month:

Actual hours2,900 hoursActual total variable overhead cost$36,975Actual output200 units

What was the variable overhead efficiency variance for the month?

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