Standard rate per direct labor-hour$ 2Standard direct labor-hours for each unit produced3Units manufactured1,000Actual direct labor-hours worked during the month3,300Total actual variable manufacturing overhead$ 6,600
Knowledge Check 01
Assume that direct labor-hours is used as the overhead allocation base. What is the variable overhead efficiency variance?
multiple choice
$300 F
$300 U
$600 F
$600 U