Sweet Dreams Manufactures Candy The Total Variable Overhead Variance Is
A) $3,200 (U)

Multiple Choice

Sweet Dreams manufactures candy.Its records revealed the following data: $$\begin{array} { l l } \text { Standard variable overhead rate } & \$ 2 \text { per machine hour } \\\text { Standard fixed overhead rate } & \$ 1 \text { per machine hour } \\\text { Actual variable overhead costs } & \$ 361,000 \\\text { Actual fixed overhead costs } & \$ 175,000 \\\text { Budgeted fixed overhead costs } & \$ 190,000 \\\text { Standard machine hours per unit produced } & 10 \\\text { Good units produced } & 18,000 \\\text { Actual machine hours } & 200,000\end{array}$$
The total variable overhead variance is

A) $3,200 (U) .
B) $3,200 (F) .
C) $3,600 (F) .
D) $0.