What is the variable overhead efficiency variance for 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 7.8 hours
Standard variable overhead rate $12.55 per hour
The following data pertain to operations for the last month:
Actual hours 2,900 hours
Actual total variable overhead cost $36,975
Actual output 200 units


What is the variable overhead efficiency variance for the month?

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Accounting Basics: What is the variable overhead efficiency variance for month
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