Calculating the Total Overhead Variance

Standish Company manufactures consumer products and provided the following information for the month of February:

Units produced	131,800
Standard direct labor hours per unit	0.2
Standard variable overhead rate (per direct labor hour)	$3.40
Actual variable overhead costs	$88,700
Actual hours worked	26,700

Required:

1.Calculate the total variable overhead variance. $- Select your answer -FavorableUnfavorableItem 2

2.What ifactual production had been 129,200 units? How would that affect the total variable overhead variance? Indicate what the new variance would be below. $- Select your answer -FavorableUnfavorable