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Answer (B) is correct . Since 10,000 hours were budgeted to complete 5,000 units, the standard number of hours required for each unit of output is 2 (10,000 hours ÷ 5,000 units). Since 4,500 units were actually produced, the “expected” number of hours, that is, the number that should have been consumed given the achieved level of production, was 9,000 (4,500 units × 2 hours per unit). The actual number of labor hours expended during the month was 9,600, and the efficiency variance is given as $2,400?U. Plugging these amounts into the formula for the efficiency variance allows us to derive the standard variable overhead rate: (EQ – AQ) × SP = Variable overhead efficiency variance (9,000 – 9,600) × SP = $2,400 U SP = $4.00 per hour

Answer (A) is incorrect because Using $2,400 U as the rate variance rather than as the efficiency variance results in $3.85.
Answer (C) is incorrect because The actual rate applied is $4.10.
Answer (D) is incorrect because Using 10,000 hours instead of 9,000?hours as the standard hours results in $6.00.