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Valera Corporation Makes a Product with the Following Standards for Labor

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Valera Corporation makes a product with the following standards for labor and variable overhead:
Valera Corporation makes a product with the following standards for labor and variable overhead:    The company budgeted for production of 5,300 units in July, but actual production was 5,400 units. The company used 2,130 direct labor-hours to produce this output. The actual variable overhead rate was $6.10 per hour. The company applies variable overhead on the basis of direct labor-hours. -The variable overhead efficiency variance for July is: A)  $183 F B)  $180 U C)  $180 F D)  $183 U The company budgeted for production of 5,300 units in July, but actual production was 5,400 units. The company used 2,130 direct labor-hours to produce this output. The actual variable overhead rate was $6.10 per hour. The company applies variable overhead on the basis of direct labor-hours.
-The variable overhead efficiency variance for July is:


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