Ruston Corporation Applies Manufacturing Overhead to Products on the Basis

Multiple Choice

Ruston Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual overhead costs for the most recent month appear below: The original budget was based on 4,500 machine-hours. The company actually worked 4,590 machine-hours during the month and the standard hours allowed for the actual output were 4,700 machine-hours. What was the overall variable overhead efficiency variance for the month?

A) $50 unfavorable
B) $869 favorable
C) $969 unfavorable
D) $100 unfavorable