Asher Company manufactures consumer products and provided the following information for the month of February:

Required:
1. Calculate the total variable overhead variance.
2. What if actual production had been 120,600 units? How would that affect the total variable overhead variance?LO1

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Units produced 119,000 Standard direct labor hours per unit 0.25 Standard variable overhead rate (per direct labor hour) $3.40 Actual variable overhead costs $102,300 Actual hours worked 30,100