Hamilton Pty Ltd uses a standard costing system for product costing. The company uses direct labour hours as the cost driver to apply overhead costs. The following amounts were budgeted for the year: 
The following were the actual results: 
Calculate the amount of variable overhead efficiency variance.
Definitions:
Minimum Standards
Minimum standards are the lowest acceptable limits or requirements set for performance, quality, or safety, ensuring that certain criteria are met.
Kinetic House-Tree-Person Test
A projective psychological test that asks individuals to draw a house, tree, and person in motion, used to assess personality and emotional functioning.
Father Figure
An older man who provides guidance, support, and protection, often serving as a role model or mentor.
Kinetic House-Tree-Person Test
A projective psychological test that asks individuals to draw a house, a tree, and a person in motion, used to assess aspects of a person's personality.
Q12: Which of the following statements regarding the
Q13: Fruities Ltd has two divisions, Durian Division
Q14: If the total supplier activity costs were
Q21: <i>Management response to volume variance</i><br>The SanBo Plant
Q30: Front office is a term used to
Q59: Which of the following is the
Q68: Which of the following statements is/are false?<br>i.
Q71: The management accountant at Kaster Furniture Makers
Q76: Briefly describe the five primary purposes of
Q84: Budgeted sales for ABC Company are as