Answer :
Variable manufacturing overhead is applied to products on the basis of standard direct labor-hours. if the labor efficiency variance is unfavorable, the variable overhead efficiency variance will be: unfavorable.
Manufacturing is the making of products by means of hand or via device that upon of entirety the business sells to a consumer. objects utilized in manufacture may be uncooked substances or element parts of a larger product. the manufacturing normally takes place on a huge-scale manufacturing line of machinery and professional exertions.
A manufacturer is a person or organisation that produces finished items from raw substances with the aid of the use of numerous equipment, device, and approaches, and then sells the products to consumers, wholesalers, vendors, outlets, or to other manufacturers for the manufacturing of extra complicated goods.
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