Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions:
Grachev Co. manufactures hedge clippers, its only product. The following information relates to the
company's manufacturing overhead
for an output of 20,000 clippers:

-What is the variable manufacturing overhead total variance?

A) $76,250 unfavorable
B) $16,250 unfavorable
C) $47,500 unfavorable
D) $47,500 favorable