EXERCISE 10-15 (CONTINUED) ALTERNATIVE SOLUTION

5,900 hours ($3.10 per hour* – $3.00 per hour) = $590 U *$18,290 ÷ 5,900 hours = $3.10 per hour Variable overhead efficiency variance = SR (AH – SH) $3.00 per hour (5,900 hours – 6,000 hours) = $300 F Problem 10-19 (continued)