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This is the difference between the capacity hours (100,000) and the standard hours allowed for the actual output (88,000) multiplied by the standard application rate ($8). See the correct answer for a complete explanation.
The variable overhead efficiency variance is calculated as follows: (Actual Activity Level of VOH allocation base used for Actual Output ? Standard Activity Level of VOH allocation base allowed for Actual Output) × Standard Application Rate. The actual activity level is 94,000 direct labor hours. The standard activity level is calculated as the standard of 4 hours of direct labor per unit multiplied by the 22,000 units produced during the period, or 88,000 direct labor hours. The standard application rate is $8/hour. Therefore, the variable overhead efficiency variance is (94,000 ? 88,000) × $8 = $48,000 Unfavorable. The variance is unfavorable because the actual activity level was greater than the standard activity level.
This is the difference between the actual direct labor costs of $940,000 and the actual variable overhead costs of $740,000, which does not mean anything. See the correct answer for a complete explanation.
This answer uses capacity, not actual hours. See the correct answer for a complete explanation.