The following standards for variable manufacturing overhead

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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 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?

Reference no: EM13595234

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