-Refer to HyTech Production Company

Multiple Choice

$\begin{array}{lr}\text { Variable overhead } & \$ 22,500 \\\text { Fixed ov erhead } & \underline{13,500} \\\text { Total overhead } & \$ \underline{36,000}\end{array}$
-Refer to HyTech Production Company. What is the variable overhead efficiency variance?

A) $562.50 F
B) $562.50 U
C) $1,687.50 F
D) $3,000.00 U