Using the following information, compute the variable overhead spending variance.

Actual direct labor hours used

4,700

Units produced

1,500

Standard labor hours per unit produced

3

Budgeted variable overhead per standard

direct labor hour

$2

Actual variable overhead incurred

$9,500

• A.
• $100 favorable.
• B.
• $400 unfavorable.
• C.
• $100 unfavorable.
• D.
• $400 favorable.

2:

Using the following information, calculate the variable overhead efficiency variance.

Actual direct labor hours used

4,700

Units produced

1,500

Standard labor hours per unit produced

3

Budgeted variable overhead per standard

direct labor hour

$2

Actual variable overhead incurred

$9,500

• A.
• $100 unfavorable.
• B.
• $100 favorable.
• C.
• $400 unfavorable.
• D.
• $400 favorable.