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The following data for the Ultra Company pertain to the production of 3,000 cement ducks during July: Standard variable-overhead cost was $5.00 per...

The following data for the Ultra Company pertain to the produc­tion of 3,000 cement ducks during July:

Standard variable-overhead cost was $5.00 per pound of cement.

The actual variable-overhead cost was $11,340.

Standard variable-overhead cost allowed for units produced was $12,000.

Variable-overhead efficiency variance was $340 unfavorable. 

 _____ is the variable-overhead rate variance.

A.$800 unfavorable

B.$560 unfavorable

C.$800 favorable

D.$1,000 favorable

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