94. CSO: 1B1d LOS: 1B1j
Lee manufacturing uses a standard cost system with overhead applied based on direct
labor hours. The manufacturing budget for the production of 5,000 units for the month of
June included 10,000 hours of direct labor at $15 per hour, $150,000. During June, 4,500
units were produced, using 9,600 direct labor hours, incurring $39,360 of variable
overhead, and showing a variable overhead efficiency variance of $2,400 unfavorable.
The standard variable overhead rate per direct labor hour was
a. $3.85.
b. $4.00.
c. $4.10.
d. $6.00.
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