Hien, Inc Uses Machine-Hours as the Base to Apply Its Manufacturing

Multiple Choice

Hien, Inc. uses machine-hours as the base to apply its manufacturing overhead. The following information relates to variable manufacturing overhead standards at Hien: Standard rate per machine-hour: $50
Total standard machine-hours allowed for units produced during September: 4,000
Hien's variable overhead rate variance for September was $800 favorable. Its variable overhead efficiency variance was $3,600 unfavorable. How many machine-hours did Hien actually use during September?

A) 3,928
B) 3,944
C) 4,056
D) 4,072