The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 7.6 hours Standard variable overhead rate $14.00 per hour The following data pertain to operations for the last month: Actual hours 2,800 hours Actual total variable manufacturing overhead cost $39,910 Actual output 150 units What is the variable overhead efficiency variance for the month?

The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 7.6 hours $14.00 per hour The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost Actual output 2,800 hours $39,910 150 units What is the variable overhead efficiency variance for the month? Multiple Choice $23,240 U $15.960 F $23.950 U O $7100