30.

Ben's Delivery Company

Ben's Delivery Company reports the following information for 2010:

Actual:

Output:

2,200 parcels picked up or delivered

Fuel required:

200 Gallons

Cost per gallon:

$1.70 per gallon

Standard:

Fuel allowed:

0.10 gallon per parcel picked up or delivered

Cost per gallon:

$1.60 per gallon

Refer to Ben's Delivery Company. What is the variable overhead variance for fuel costs?