The following data were available
Budgeted direct labour hours 25,000 hours
Actual direct labour hours 24,000 hours
Budgeted manufacturing overheads $350,000
Actual manufacturing overheads $330,000
Belts Plus uses direct labour hours to pass on manufacturing overhead costs to products. The Manufacturing Overhead variance for 2009 was:
Select one:
a. $20,000 debit
b. $6,000 credit
c. $6,000 debit
d. $20,000 credit