Figure 17-8
the Following Information Was Extracted from the Accounting

Figure 17-8
The following information was extracted from the accounting records of Noelle Company: $\begin{array}{c}\text { STANDARD COST CARD}\\\text { PER UNIT}\\\begin{array}{llc}\text { Direct materials: } & 8 \text { pounds } \times £ 1.20 \text { per pound } & £ 9.60 \\\text { Direct labour: } & 3 \text { hours } \times £ 20 \text { per hour } & 60.00 \\\text { Variable overhead: } & 3 \text { hours } \times £ 6 \text { per hour } & 18.00 \\\text { Fixed overhead } & & ?& \\\text { Total standard cost per unit } & &? \end{array}\end{array}$ Budgeted fixed overhead for the period is £420,000, and the budgeted fixed overhead rate is based on an expected capacity of 30,000 direct labour hours.
The following information is available regarding the company's operations for the period: $\begin{array}{ll}\text { Units produced } & 10,500 \\\text { Direct labour } & 29,000 \text { hours costing } £ 590,000 \\& \\\text { Overhead incurred: } & £ 182,000 \\\text { Variable } & £ 430,000\end{array}$
-Refer to Figure 17-8. Noelle's variable overhead efficiency variance would be

A) £7,000 favourable.
B) £8,000 unfavourable.
C) £15,000 favourable.
D) £23,000 unfavourable.