Herman Company Herman Company's variable overhead is applied on the basis of direct labor hours. The standard cost card specifies 3 direct labor hours per unit of its product. The standard variable overhead rate is $5 per direct labor hour. Last quarter, Herman actually produced 10,000 units of product, The company's accounting records show its variable overhead efficiency variance was $5,000 unfavorable and variable overhead rate variance was $12,000 favorable. What was Herman's actual variable overhead during last quarter? (Answer:$143,000)