The Dillon Corporation Makes and Sells a Single Product

Multiple Choice

The Dillon Corporation makes and sells a single product. Overhead costs are applied on the basis of standard direct labor-hours. The standard cost card shows that 5 direct labor-hours are required per unit. The Dillon Corporation had the following budgeted and actual data for March: The variable overhead efficiency variance for March is:

A) $12,400 F
B) $6,160 U
C) $12,400 U
D) $6,160 F