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

question 83

Multiple Choice

Harry 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 Harry?

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