The following standards for variable manufacturing overhead have been established for a company that makes only one product: 28) Standard hours per unit of output Standard variable overhead rate $ 6.8 hours 13.20 per hour The following data pertain to operations for the last month Actual hours Actual total variable manufacturing overhead cost Actual output $ 2700 hours 36,310 200 units What is the variable overhead eficiency variance for the month A) $17,952 F B) $670 U C) $17,688 U D) $18,358 U The following standards for variable manufacturing overhead have been established for a company that makes only one product: 28) Standard hours per unit of output Standard variable overhead rate $ 6.8 hours 13.20 per hour The following data pertain to operations for the last month Actual hours Actual total variable manufacturing overhead cost Actual output $ 2700 hours 36,310 200 units What is the variable overhead eficiency variance for the month A) $17,952 F B) $670 U C) $17,688 U D) $18,358 U 27) The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate $ 9.0 hours 16.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output $ 9100 hours 143,780 900 units What is the labor rate variance for the month? A) $2730 F B) $13,370 F C) $15,800 U D) $13,370 U