If variable overhead is applied on the basis of direct labor-hours and the variable overhead rate variance is favorable, then:

If variable overhead is applied on the basis of direct labor-hours and the variable overhead rate variance is favorable, then: 



A. actual variable overhead rate exceeded the standard rate.
B. standard variable overhead rate exceeded the actual rate.
C. actual direct labor-hours exceeded the standard direct labor-hours allowed for the actual output.
D. standard direct labor-hours allowed for the actual output exceeded the actual hours



Answer: B


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