30 The Leonard Company uses standard costs in its factory. The standard cost to produce one unit is as follows: Direct materials (1 g * $32/g) $32 Direct labor (1.5 hours x $20 per hour) Variable overhead (1.5 direct labour hours x $10 per hour) 15 Fixed Overhead (1.5 direct labour hours x $16 per hour) 24 $101 Standards are based on normal monthly production involving 9,000 direct labor hours (6,000 units). The actual results for the most recent month are: Direct materials purchased and used (5,300 g * $33/g) Direct labor (8,400 hours) Actual fixed factory overhead Actual variable factory overhead $ 174,900 176,400 135,000 100,000 A total of 5,000 units were produced and sold during the month. What was over or under-applied variable overhead for the month? a) $100,000 over applied b) $ 75,000 under applied c) $ 25,000 under applied d) $ 25,000 over applied