E$9-13($Algo$)$ Calculating, Variable Manufacturing Overhead Variances $[$LO $9-5]$

Lamp Light Limited $($LLL$)$ manufactures lampshades. It applies variable overhead on the basis of direct labor hours. Information from LLL$\text{'}$s standard cost card follows:

$\backslash$table$[[,$Standard,Standard,$],[$Variable manufacturing overhead,Quantity,Standard Rate,Unit Cost$],[,0\mathrm{.}6,$$$0\mathrm{.}80,$$$0\mathrm{.}48$