Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Michelle Inc. uses a level 4-variance analysis of its manufacturing overhead costs, and has the following results for April.
A. Budgeted direct labour-hours per unit is used to allocate variable manufacturing overhead.
B. Budgeted amounts for April 2012 are:
C. Actual amounts for April 2012 are:

-What is the variable manufacturing overhead rate variance?

A) $30,000 unfavourable
B) $28,500 favourable
C) $20,000 unfavourable
D) $16,000 favourable
E) $16,000 unfavourable