Descamps Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.InputsStandard Quantity or Hours per Unit of OutputStandard Price or RateVariable manufacturing overhead0.20 hours$6.10 per hour?The company has reported the following actual results for the product for July: Actual output 4,200unitsActual direct labor-hours 780hoursActual variable overhead rate$6.20per hour?The variable overhead efficiency variance for the month is closest to:

A. $372 U
B. $366 F
C. $366 U
D. $372 F


Answer: B

Business

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