welcome corporation produces metal telephone poles. in the most recent month, the company budgeted production of 4,100 poles. actual production was 4,400 poles. according to standards, each pole requires 7.0 machine-hours. the actual machine-hours for the month were 31,140 machine-hours. the standard variable manufacturing overhead rate is $2.50 per machine-hour. the actual variable manufacturing overhead cost for the month was $83,787. the variable overhead efficiency variance is:

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The variable overhead efficiency variance is $850 unfavourable.

The variable manufacturing efficiency variance can be calculated as follows:

Variable manufacturing efficiency variance:

= (Actual hours − Standard hours) × Standard rate = (31,140 − 30,800) × $ 2.50 per hour

= 340 × $ 2.50 per hour

= $ 850 Unfavorable

the inconsistent manufacturing efficiency

The $850 unfavourable variance demonstrates that the outcomes fell short of expectations. A variation occurs when the actual cost or revenue is different from the expected or typical amount. Variations help implement corrective actions.

To know more about variable efficiency variance, refer to the following link:

https://brainly.com/question/23413534

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