Thilges Incorporated Makes a Single Product--A Cooling Coil Used in Commercial

Multiple Choice

Thilges Incorporated makes a single product--a cooling coil used in commercial refrigerators.The company has a standard cost system in which it applies overhead to this product based on the standard machine-hours allowed for the actual output of the period.Data concerning the most recent year appear below:
The variable overhead efficiency variance is:

A) $1,740 U
B) $1,398 F
C) $1,740 F
D) $1,398 U