| Tidd Corporation makes a product with the following standard costs: |
| Inputs | Standard Quantity or Hours | Standard Price or Rate | Standard Cost Per Unit |
| Direct materials | 4.9 grams | $3.00 per gram | $14.70 |
| Direct labor | 0.6 hours | $16.00 per hour | $9.60 |
| Variable overhead | 0.6 hours | $3.00 per hour | $1.80 |
| The company reported the following results concerning this product in November. |
| Originally budgeted output | 8,500 | units |
| Actual output | 8,600 | units |
| Raw materials used in production | 44,690 | grams |
| Purchases of raw materials | 47,180 | grams |
| Actual direct labor hours | 7,750 | hours |
| Actual cost of raw materials purchases | $132,320 | |
| Actual direct labor cost | $125,013 | |
| Actual variable overhead cost | $21,786 |
|
The company applies variable overhead on the basis of direct labor hours. The direct materials price variance is computed when the materials are purchased. |
| The variable overhead efficiency variance for November is what?
Without solutions, No rating. |