Epplin Company
the Following Information Is Provided for Epplin Company

Multiple Choice

Epplin Company
The following information is provided for Epplin Company for the month of September:
$\begin{array}{ll}\underline{\text { Actual }} &\underline{ \text { Standard }} \\\text { 1,800 }\text { units } &5 \text { DLHs per unit @ } \$ 10.00 \text { per DLH } \\8,900 \text { DLHs @ } \$ 10.50 \text { per DLH } & \text { VOH rate per DLH } \$ .75 \\\text { Variable OH } \$ 6,400 & \text { FOH rate per DLH } \$ 1.90 \\\text { Fixed OH } \$ 17,500 &\text { Budgeted FOH \$16,910 }\end{array}$


Refer to Epplin Company.What is the efficiency variance?

A) $4,450 F
B) $4,450 U
C) $1,000 F
D) $1,000 U