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Harrangue Company's Standard Variable Overhead Rate Is $6 Per Direct

Question 34

Multiple Choice

Harrangue Company's standard variable overhead rate is $6 per direct labor hour, and each unit requires 2 standard direct labor hours. During March, Harry recorded 6,000 actual direct labor hours, $37,000 actual variable overhead costs, and 2,900 units of product manufactured.
What is the total variable overhead variance for March for Harrangue?


A) $2,200 (U)
B) $600 (U)
C) $1,000 (U)
D) $1,200 (U)

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