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Bonnie Company has a direct labor standard of 34 hours per unit of output. Each employee has a standard wage rate of $23.50 per hour.

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Bonnie Company has a direct labor standard of 34 hours per unit of output. Each employee has a standard wage rate of $23.50 per hour. The standard variable overhead rate is $19.50 per hour. During March, employees worked 14,050 hours. The direct labor rate variance was $11,070 favorable, the variable overhead rate variance was $15,000 unfavorable, and the direct labor efficiency variance was $17,300 unfavorable. What is the actual variable overhead

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