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5. venus company applies overnead based on direct labor hours, the variable overhead standard is a hours at $4.40 per hour. During october, venus company spent $234,800 for variable overhead. 52, 940 labor hours were used to produce 5,900 units, what is the variable overhead rate variance? -$736 untavorable $ 7,460 favorable - 1 736 favorable - $16,724 tavorable 5. venus company applies overnead based on direct labor hours, the variable overhead standard is a hours at $4.40 per hour. During october, venus company spent $234,800 for variable overhead. 52, 940 labor hours were used to produce 5,900 units, what is the variable overhead rate variance? -$736 untavorable $ 7,460 favorable - 1 736 favorable - $16,724 tavorable