Juhasz Corporation Makes a Product with the Following Standards for Direct

Multiple Choice

Juhasz Corporation makes a product with the following standards for direct labor and variable overhead:
In August the company produced 7,900 units using 4,080 direct labor-hours. The actual variable overhead cost was $15,096. The company applies variable overhead on the basis of direct labor-hours.
-The variable overhead efficiency variance for August is:

A) $520 U
B) $481 U
C) $481 F
D) $520 F