Jardell Corporation Makes a Product with the Following Standards for Labor

Multiple Choice

Jardell Corporation makes a product with the following standards for labor and variable overhead: The company budgeted for production of 6,400 units in June, but actual production was 6,400 units. The company used 3,180 direct labor-hours to produce this output. The actual variable overhead rate was $4.90 per hour. The company applies variable overhead on the basis of direct labor-hours.
-The variable overhead efficiency variance for July is:

A) $1,352 U
B) $1,352 F
C) $1,300 U
D) $1,300 F