Dairy Delites had the following projected and incurred the following production and cost data shown below:
What is the Variable-MOH Efficiency Variance?
A) $161 unfavorable
B) $161 favorable
C) $373 unfavorable
D) $373 favorable

Question

Dairy Delites had the following projected and incurred the following production and cost data shown below:
 What is the Variable-MOH Efficiency Variance?
A) $161 unfavorable 
B) $161 favorable 
C) $373 unfavorable 
D) $373 favorable

Quizplus · Accepted Answer

Variable-MOH Efficiency Variance = (AQ x SP) - (SQ x SP) = (850 x $2.30) - (780 x $2.30) = $161 unfavorable

Dairy Delites Had the Following Projected and Incurred the Following