Humo Company provided the following information:

Standard variable overhead rate (SVOR) per direct labor hour...........$4.07

Actual variable overhead costs:

Inspection....................................................................$123,300

Power........................................................................$104,600

Actual direct labor hours worked AH) ....................................61,200

Actual production in units....................................................15,000

Standard hours (SH) allowed for actual units produced.................61,000

VOH:

Inspection...........................................................4 hours @ $2.20

Power...............................................................4 hours @ $1.87

Required:

Prepare a performance report that shows the variances for each variable overhead item (inspection and power).