Heather's Pillow Company manufactures pillows. The 20X5 operating budget is based on production of
20,000 pillows with0.5 machine-hours allowed per pillow. Variable manufacturing overhead is
anticipated to be $220,000.
Actual production for 20X5 was 18,000 pillows using 9,500 machine-hours.
Actual variable costs were $20 per machine-hour. Need this
Required:
Calculate the variable overhead spending and efficiency variance.
