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The following standards for variable manufacturing overhead have been established for a company that makes only one product:
Standard hour per unit of output : 5.6 Hours Standard variable overhead rate: 12.00 Per hour The following data pertain to operations for the last month:Actual hours : 2.600 HoursActual total variable manufacturing overhead cost :$ 31.330Actual output: 400 units
Problem 1: What's the variable overhead rate variance for the month?
A) $4,450 U
B) $4,338 U
C) $130 U
D) $112 F
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