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Answer the Following Questions Using the Information Below:
Roberson Corporation

question 123

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Answer the following questions using the information below:
Roberson Corporation manufactured 30,000 ice chests during September. The variable overhead cost-allocation base is $11.25 per machine-hour. The following variable overhead data pertain to September:
 Actual  Budgeted  Production 30,000 units 24,000 units  Machine-hours 15,000 hours 10,800 hours  Variable overhead cost per machine-hour: $11.00$11.25\begin{array}{lrr}&\text { Actual } &\text { Budgeted }\\\text { Production } & 30,000 \text { units } & 24,000 \text { units } \\\text { Machine-hours } & 15,000 \text { hours } & 10,800 \text { hours } \\\text { Variable overhead cost per machine-hour: } & \$ 11.00 & \$ 11.25\end{array}
-What is the variable overhead efficiency variance?


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