標準成本制 - 會計

Roberson Corporation manufactured 30,000 ice chesrs during September.
The overhead cost-allocation base is $11.25 per machine-hour. The
following variable overhead data pertain to September:

Actual Budgeted

Production 30,000 units 24,000 units
Machine-hours 15,000 hours 10,800 hours
Varible overhead
cost per machine-hour $11.00 $11.25

What is the varible overhead efficiency variance?

(A) $3,750 favorable (B) $16,875 unfavorable
(C) $13,125 unfavorable (D) $30,375 unfavorable

答案是(B)


我用 VR*實際小時
VR*標準小時
要算出效率差異，但是我不知道標準小時怎麼算...

麻煩板友幫忙了~謝謝




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