How Is the Variable Manufacturing Overhead Efficiency Variance Calculated

question 215

Multiple Choice

How is the variable manufacturing overhead efficiency variance calculated?

• A)The difference between the actual overhead rate and the standard overhead rate multiplied by the standard overhead rate
• B)The difference between the standard hours allowed and the actual hours used multiplied by the standard overhead rate
• C)The difference between the standard hours allowed and the actual hours used
• D)The difference between the standard hours allowed and the actual hours used multiplied by the actual overhead rate

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