Budgeted Variable Overhead for the Year Is $150,000

Multiple Choice

Budgeted variable overhead for the year is $150,000.Expected activity is 30,000 standard direct labor hours.The actual hours worked were 15,000 and the standard hours allowed for actual production were 18,000.The variable overhead efficiency variance is:

A) $14,600 F.
B) $18,000 F.
C) $30,000 F.
D) $15,000 F.
E) None of these