Mary correctly completed the material variances for the lamp shades and the overhead variances. Her work is correct however, in reviewing her work the standards were crossed out. The total material price variance for the lamp shades purchased: $80.00 Unfavorable The variable overhead efficiency variance: $315.36 Unfavorable The variable OH spending variance: $232.20 Favorable The fixed OH volume (denominator) variance: $160.16 Unfavorable The fixed OH spending variance: $753.37 Unfavorable

Actual Variable Overhead $ 1,161.00

Actual Fixed Overhead $ 40,873.45

What was the monthly expected production of customized lamps									21.05
that was used to determine the standard fixed overhead rate?