Marten Corporation Makes a Product with the Following Standards for Direct

Multiple Choice

Marten Corporation makes a product with the following standards for direct labor and variable overhead: In May the company produced 2,800 units using 300 direct labor-hours. The actual variable overhead cost was $1,620. The company applies variable overhead on the basis of direct labor-hours.
-The variable overhead efficiency variance for May is:

A) $100 U
B) $108 F
C) $108 U
D) $100 F