The Following Data for the Safety Company Pertain to the Produc?tion

Multiple Choice

The following data for the Safety Company pertain to the produc?tion of 3,000 clay pigeons during July: Standard variable-overhead cost was $5.00 per pound of clay.
Total actual variable-overhead cost was $11,340.
Standard variable-overhead cost allowed for units produced was $12,000.
Variable-overhead efficiency variance was $340 unfavorable.
_____ is the variable-overhead rate variance.

A) $560 unfavorable
B) $800 favorable
C) $800 unfavorable
D) $1,000 favorable