Lazy Guy Corporation manufactured 5 comma 000 chairs during June. The following variable overhead data relates to June: Budgeted variable overhead cost per unit $ 17.00 Actual variable manufacturing overhead cost $ 50 comma 900 Flexibleminusbudget amount for variable manufacturing overhead $ 47 comma 500 Variable manufacturing overhead efficiency variance $ 780 unfavorable What is the variable overhead flexibleminusbudget variance?

$2220 Unfavourable

Explanation:

Given Data

Actual variable manufacturing overhead cost = $50,900

Flexibleminusbudget amount for variable manufacturing overhead = $47,900

Variable manufacturing overhead efficiency variance = $780 unfavorable

variable overhead flexibleminusbudget variance =?

Solution

variable overhead flexibleminusbudget = Actual variable manufacturing overhead cost - Flexibleminusbudget amount for variable manufacturing overhead.

variable overhead flexibleminusbudget = 50,900 - 47,900

variable overhead flexibleminusbudget = $3000

variable overhead flexible budget variance =$3000 - $780(unfavourable)

variable overhead flexible budget variance = $2220 Unfavourable

107x106 is the answer