What is variable manufacturing overhead efficiency variance

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Problem - Harris Enterprises machines heavy - duty brake rotors that are used on commercial airliners. The company's management developed the following standard costs:

Standard direct labor hours per rotor 1.8

Standard overhead rate per direct labor hour $13.75

Actual activity for October: Actual overhead costs incurred $172.500

Actual direct labor hours 11.500

Actual rotors machined 3.500

Required - What is the variable manufacturing overhead efficiency variance in October?

Reference no: EM132975872

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