Bressman 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$6.70 per hourThe company has reported the following actual results for the product for May: Actual output 9,300unitsActual direct labor-hours 1,820hoursActual variable overhead cost$12,558 The variable overhead efficiency variance for the month is closest to:
A. $276 U
B. $276 F
C. $268 F
D. $268 U
Answer: C
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? E-learners’ course test scores
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