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 7,900 units using 4,080 direct labor-hours. The actual variable overhead cost was $15,096. The company applies variable overhead on the basis of direct labor-hours.The variable overhead efficiency variance for August is:

A) $520 Unfavorable
B) $481 Unfavorable
C) $481 Favorable
D) $520 Favorable