(Appendix 10A) Stopyra Incorporated Makes a Single Product--A Cooling Coil

Multiple Choice

(Appendix 10A) Stopyra 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 labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below:

-The variable overhead efficiency variance is:

A) $1,645 F
B) $2,121 U
C) $2,121 F
D) $1,645 U