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Kellar Corporation manufactured 1,500 chairs during June. The following variable overhead data pertain to June:
| Budgeted variable overhead cost per unit | $12.00 |
| Actual variable manufacturing overhead cost | $16,800 |
| |
| Flexible-budget amount for variable manufacturing overhead | $18,000 |
| Variable manufacturing overhead efficiency variance | $360 unfavourable |
Which one of the following amounts is the variable overhead rate variance?
A.
$1,200 favourable
B.
$1,560 favourable
C.
$1,200 unfavourable
D.
$1,560 unfavourable
Answer & Explanation
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