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13. Calculate the variable overhead cost variance Select the formula, then enter the amounts and compute the cost variance for variable overhead (VOH) and identify whether the variance is favorable (F) or unfavorable (U). Actual Cost Standard Cost VOH Cost Variance Brookman Company manufactures shirts. During June, Brookman made 1,000 shirts but had budgeted production at 1,050 shirts. Brookman gathered the following additional data: (Click on the icon to view the data.) Read the requirements