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Kellar Corporation manufactured 1,500 chairs during June. The following variable overhead data pertain to June:...

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Accounting

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

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