The Following Standards for Variable Manufacturing Overhead Have Been Established

Multiple Choice

The following standards for variable manufacturing overhead have been established for a company that makes only one product:
The following data pertain to operations for the last month:
What was the variable overhead efficiency variance for the month?

A) $0.
B) $16,817 unfavourable.
C) $580 unfavourable.
D) $17,397 unfavourable.