Hyphen Corporation
Hyphen Corporation Uses a Standard Costing System The Overhead Rate Is Based on a Normal Volume of for the Month

Hyphen Corporation
Hyphen Corporation uses a standard costing system. Information for the month of June is as follows:
Actual overhead costs ($26,000 is fixed) $80,000 $\begin{array}{ll}\text { Direct labour: }\\\text { Actual hours } \text { worked } & 12,000 \text { hours } \\\text { Standard hours allow ed for actual production } & 10,000 \text { hours } \\\text { Average actual labour cost per hour } & \$ 18\end{array}$ The overhead rate is based on a normal volume of 12,000 direct labour hours. Standard cost data at 12,000 direct labour hours were as follows: $\begin{array}{lr}\text { Variable overhead } & \$ 48,000 \\\text { Fixed overhead } & 24,000\\\text { Total overhead }&\$72,000\end{array}$
-Refer to Hyphen Corporation. What is the variable overhead efficiency variance?

A) $2,000 U
B) $4,000 U
C) $8,000 U
D) $20,000 U