Brookman Company manufactures shirts. During June, Brookman Company made $2,000$ shirts but had budgeted production at $2,050$ shirts. Brookman Company gathered the following additional data: View the data.

Read the requirements.

$13.$ Calculate the variable overhead cost variance.

Select the formula, then enter the amounts and compute the cost variance for variable overhead $($VOH$).($Label the variance as favorable $($F$)$ or unfavorable $($U$),$ in the input field after the amount you enter.$)$

$\backslash$table$[[1,$Actual Cost,$-,$Standard Cost,$),x,$Actual Quantity,$=,$VOH Cost Variance$],[(,,-,,),x,,=1,]]$

Data

$\backslash$table$[[$Variable overhead cost standard,$$0\mathrm{.}60$ per DLHr$],[$Direct labor efficiency standard,$3\mathrm{.}50$ DLHr per shirt$],[$Actual amount of direct labor hours,$7,070DLHr$