Ortman Corporation Makes a Product with the Following Standard Costs

Multiple Choice

Ortman Corporation makes a product with the following standard costs:

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

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 May is:

A) $27 F
B) $27 U
C) $30 U
D) $30 F