Texas Metal Company
Texas Metal Company Has Developed Standard Overhead

Texas Metal Company
Texas Metal Company has developed standard overhead costs based on a monthly capacity of 180,000 machine hours as follows:
$$\begin{array}{l}\text { Standard cost par unit: }\\\begin{array} { l l l } \text { Variable partion } & 2 \text { hours @ } \$ 3 = & \$ 6 \\\text { Fixed portion } & 2 \text { hours@ } \$ 5 = &\underline{ \$ 0}\end{array}\end{array}$$
                                                                                                              $\underline{\$ 16}$

During November,90,000 units were scheduled for production,but only 80,000 units were actually produced.The following data relate to November:
Actual machine hours used were 165,000.
Actual overhead incurred totaled $1,378,000 ($518,000 variable plus $860,000 fixed) .
All inventories are carried at standard cost.
Refer to Texas Metal Company.The variable overhead efficiency variance for November was

A) $15,000 U.
B) $23,000 U.
C) $38,000 F.
D) $38,000 U.