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

question 3

Multiple Choice

Harrangue 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 Harrangue?

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

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Definitions:

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