Corie Engineering makes a product with the following standards for variable manufacturing overhead: Standard Hours

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Corie Engineering makes a product with the following standards
for variable manufacturing overhead:
Standard
Hours
Standard Rate
Variable manufacturing overhead
0.4 direct labor
hours
$9 per hour
Variable manufacturing overhead is applied to the product on the
basis of standard direct labor-hours.
Budgeted production in the master budget was 2,850 units for
March.
The following events occurred during March:
• 2,750 units of the product were actually produced during
March.
• 1,080 actual direct labor hours were worked during March.
• Actual variable manufacturing overhead rate during March was
$8.65 per direct labor hour.
Variable manufacturing overhead efficiency variance for
March is:
$285.00 favorable
$173.00 favorable
$540.00 favorable
$180.00 favorable