The Following Data for the Safety Company Pertain to the Produc?tion

question 135

Multiple Choice

The following data for the Safety Company pertain to the produc?tion of 3,000 clay pigeons during July: Standard variable-overhead cost was $5.00 per pound of clay.
Total 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)$560 unfavorable
• B)$800 favorable
• C)$800 unfavorable
• D)$1,000 favorable