(Appendix 10A) Wineman Incorporated Makes a Single Product--An Electrical Motor

Multiple Choice

(Appendix 10A) Wineman Incorporated makes a single product--an electrical motor used in many long-haul trucks. 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 rate variance is:

A) $31,901 U
B) $31,244 F
C) $31,901 F
D) $31,244 U