ABC Company uses standard costing. Overhead is applied to products on the basis of standard direct labor hours for actual production. Data for Gallant follows:

Standard direct labor hours allowed for actual output	14,000
Actual direct labor hours	15,000
Direct labor hours budgeted in the master budget	20,000
Budgeted total variable overhead cost	$300,000
Actual variable overhead cost	$288,000

A.	Calculate the total variable overhead applied to production.
B.	Calculate the variable overhead spending variance.
C.	Calculate the variable overhead efficiency variance.
D.	Calculate the total variable overhead variance.