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Access systems allocates manufacturing overhead based on machine hours. Each connector should require 8 machine hours. According to the static budget, access expected to incur

Access systems allocates manufacturing overhead based on machine hours. Each connector should require 8 machine hours. According to the static budget, access expected to incur the following:

400 machine hours per month (50 connectors x 8 machine hours per connector)

4,000 in variable manufacturing overhead costs

5,325 in fixed manufacturing overhead costs

During August, Access actually used 500 machine hours to make 9090 connectors and spent $5,300 in variable manufacturing costs and $6,000

in fixed manufacturing overhead costs. Calculate the variable overhead cost variance for Access.

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