Belmont Company uses a standard cost system for manufacturing its single product, called Zoom. Company assigns factory overhead cost using predetermined overhead rates based on MHs. The following data are available for current year:

Standards per unit of product for planned production of 33,000 units:

Budgeted MHs	66,000 hours
RM	4.40 lbs at $10.20 per pound
Direct Labor	1.4 hours at $13.50 per hour
Variable overhead	2 MH at $5.40 per MH
Fixed overhead	2 MH at $6.00 per MH
Budgeted fixed overhead	$396,000

Actual results for the current year:

• Purchased 32,800 units
• Purchased 150,000 lbs of RM at $10.50 per pound
• Used 137,760 lbs of RM for production of 32,800 units
• Used 42,640 hours of direct labor for $579,904
• Used 65,600 hours of machine for production
• Actual variable overhead cost was $360,800
• Actual fixed overhead cost was $385,000

Compute variable overhead amount in flexible budget.

Explain how you got each number please