Atkinson Landscaping Atkinson Landscaping Applies Variable Overhead Based on Direct

Multiple Choice

Atkinson Landscaping Atkinson Landscaping applies variable overhead based on direct labor hours. At the beginning of the current year, Atkinson had estimated the following:
During the year, 11,000 units were produced using a total of 27,200 direct labor hours and actual overhead costs were $60,000.
Refer to the Atkinson Landscaping information above. Atkinson's variable overhead efficiency variance for the year is:

A) $ 672 F.
B) $ 928 F.
C) $4,000 U.
D) $ 145 U.