Raven applies overhead based on direct labor hours. The variable overhead standard is 2 hours at $11 per hour. During July, Raven spent $116,700 for variable overhead. 8,890 labor hours were used to produce 4,700 units. What is the variable overhead efficiency variance?

A. $18,910 unfavorable
B. $46,090 favorable
C. $5,610 favorable
D. $18,910 favorable


Answer: C

Business

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Jublot Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below:    Beginning work in process inventory:   Units in beginning work in process inventory 600 Materials costs$7,300 Conversion costs$2,300 Percent complete with respect to materials 50%Percent complete with respect to conversion 10%Units started into production during the month 9,400 Units transferred to the next department during the month 8,600 Materials costs added during the month$196,300 Conversion costs added during the month$315,800 Ending work in process inventory:   Units in ending work in process inventory 1,400 Percent complete with respect to materials 70%Percent complete with

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