Harrangue Company's Standard Variable Overhead Rate Is $6 Per Direct

question 3

Multiple Choice

Harrangue Company's standard variable overhead rate is $6 per direct labor hour, and each unit requires 2 standard direct labor hours. During March, Harry recorded 6,000 actual direct labor hours, $37,000 actual variable overhead costs, and 2,900 units of product manufactured.
What is the variable overhead efficiency variance for March for Harrangue?

• A)$2,200 (U)
• B)$2,200 (F)
• C)$1,200 (U)
• D)$600 (U)

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Definitions:

Trait Approach

A method in psychology that focuses on the identification and measurement of specific traits or characteristics that can vary between individuals and are thought to be consistent over time.

Personality Types

Distinct patterns of thoughts, feelings, and behaviors that typify how individuals consistently interact with the world and others.

Factor Analysis

A statistical technique that explains the variation among observed, correlated variables through a smaller set of unseen variables known as factors.

Personality Trait

A stable characteristic that describes a long-term pattern in an individual's thoughts, feelings, and behaviors.