Blue Spruce Company has gathered the following information: $13,410 Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in labour hours $10,440 9,000 Standard labour hours 9,500 During the year, 3,370 units were produced, 10,700 hours were worked, and the actual manufacturing overhead was $21,500. Actual fixed overhead totalled $10,530. Blue Spruce applies overhead based on direct labour hours. Calculate the variable overhead price variance. Variable overhead price variance