Gina Production Company uses a standard costing system.The following information pertains to 2011. 
The factory overhead rate is based on an activity level of 10,000 units.Standard cost data for 5,000 units is as follows:
What is the variable overhead efficiency variance for Gina Production Company?
Definitions:
Culture
A complex whole that includes knowledge, beliefs, art, morals, laws, customs, and any other capabilities and habits acquired by humans as members of society.
Written Agreement
A formal document that outlines the terms and conditions agreed upon by parties, legally binding them to its stipulations.
Situational Timing
The aspect of timing that relates to the specific circumstances or context in which an event occurs, influencing its outcome.
Communication
The process of exchanging information, ideas, thoughts, and feelings between people through speaking, writing, or body language.
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