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

Multiple Choice

(Appendix 10A) Chojnowski 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 rate variance is:

A) $14,280 F
B) $13,314 U
C) $14,280 U
D) $13,314 F