Irving Corporation Makes a Product with the Following Standards for Direct

Multiple Choice

Irving Corporation makes a product with the following standards for direct labor and variable overhead: In November the company's budgeted production was 5,300 units, but the actual production was 5,100 units. The company used 1,650 direct labor-hours to produce this output. The actual variable overhead cost was $7,590. The company applies variable overhead on the basis of direct labor-hours.The variable overhead efficiency variance for November is:

A) $552 Unfavorable
B) $600 Unfavorable
C) $600 Favorable
D) $552 Favorable