3: Janus Corporation's variable overhead is applied on the basis of direct labor-hours. The company has established the following variable overhead standards for product XYZ: Standard direct labor-hours 2.5 hours per unit of XYZ Standard variable overhead rate $7.70 per hour The following data pertain to the most recent month's operations during which 2,160 units of product XYZ were made: Actual direct labor-hours worked 5,200 Actual variable overhead incurred $44,980 Required: answer both A and B, don't forget to say if it is favorable or unfavorable)