A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. Standard hours per unit of output 5.40 DLHs Standard variable overhead rate $ 11.67 per DLH The following data pertain to operations for the last month: Actual direct labor-hours 8,900 DLHs Actual total variable manufacturing overhead cost $ 95,880 Actual output 1,500 units What is