Juhasz Corporation Makes a Product with the Following Standards for Direct

Multiple Choice

Juhasz Corporation makes a product with the following standards for direct labor and variable overhead: In August the company produced 8,000 units using 4,190 direct labor-hours. The actual variable overhead cost was $15,922. The company applies variable overhead on the basis of direct labor-hours.The variable overhead efficiency variance for August is:

A) $779 Unfavorable
B) $722 Unfavorable
C) $722 Favorable
D) $779 Favorable