Question: The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 8.6
The following standards for variable manufacturing overhead have been established for a company that makes only one product:
| Standard hours per unit of output | 8.6 | hours | |
| Standard variable overhead rate | $ | 15.00 | per hour |
The following data pertain to operations for the last month:
| Actual hours | 2,925 | hours | |
| Actual total variable manufacturing overhead cost | $ | 44,635 | |
| Actual output | 200 | units | |
What is the variable overhead efficiency variance for the month?
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