Desue Corporation Makes a Product with the Following Standards for Labor

question 80

Multiple Choice

Desue Corporation makes a product with the following standards for labor and variable overhead:

The company budgeted for production of 6,500 units in December, but actual production was 6,300 units. The company used 610 direct labor-hours to produce this output. The actual variable overhead rate was $6.40 per hour. The company applies variable overhead on the basis of direct labor-hours.

-The variable overhead rate variance for December is:

• A)$366 U
• B)$366 F
• C)$378 F
• D)$378 U

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