Berends Corporation Makes a Product with the Following Standard Costs

Multiple Choice

Berends Corporation makes a product with the following standard costs:

The company reported the following results concerning this product in April.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.
-The variable overhead efficiency variance for April is:

A) $240 F
B) $216 U
C) $216 F
D) $240 U