Atkinson Landscaping Atkinson Landscaping applies variable overhead based on direct labor hours. At the beginning of the current year, Atkinson had estimated the following: Estimated variable overhead $56,000 Estimated units of production 10,000 units Standard direct labor hours per unit 2.5 hours During the year, 11,000 units were produced using a total of 27,200 direct labor hours and actual
overhead costs were $60,000. Refer to the Atkinson Landscaping information above. Atkinson's variable overhead efficiency variance for the year is:
A) $ 672 F.
B) $ 928 F.
C) $4,000 U.
D) $ 145 U.
A
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