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Standard hours per unit of output8.
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The following standards for variable manufacturing overhead have been established for a company that makes only one product:
Standard hours per unit of output8.0 hours Standard variable overhead rate$14.40 per hour
The following data pertain to operations for the last month:
Actual hours2,850 hours Actual total variable manufacturing overhead cost$41,770 Actual output200 units
What is the variable overhead efficiency variance for the month?
$18,730 U
$18,000 U
$730 F
$23,040 F