The following information pertains to the Braun Company for March: Standard direct labor hours per unit .5 hours Budgeted production level 20,00 . units Actual units produced 22,00 . units Standard variable rate per direct labor hour $2.00 Standard fixed rate per direct labor hour $3.00 Actual direct labor hours worked 10,500 hours Actual direct labor costs $150,000 Actual fixed factory overhead
31,800 Actual variable factory overhead 22,200 Using the four-variance method of factory overhead variance analysis, what is the variable overhead efficiency variance?
a. $1,200 unfavorable
b. $200 unfavorable
c. $1,00 . favorable
d. $200 favorable
c
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What will be an ideal response?
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