Harry Company's Standard Variable Overhead Rate Is $6 Per Direct

Multiple Choice

Harry Company's standard variable overhead rate is $6 per direct labour hour,and each unit requires 2 standard direct labour hours.During March,Harry recorded 6,000 actual direct labour hours,$37,000 actual variable overhead costs,and 2,900 units of product manufactured. What is the variable overhead efficiency variance for March for Harry?

A) $600 (U)
B) $1,200 (U)
C) $2,200 (U)
D) $2,200 (F)