'

I am not sure how they got this "190". I get where everything else comes from but that "190". For the rest of the problem here is the URL.

https://www.chegg.com/homework-help/questions-and-answers/amber-manufacturing-produces-ceramic-teapots-amber-allocates-overhead-based-number-direct--q23348039

Thank you so much!!

2c Actual hours* (3.344/17.6)* (Standard rate-actual rate)= [S7-($1406/190))= Variable overhead rate variance $ 76 U Standard rate $7* (Standard hours-actual hours)= [(60*3 hrs)-(3.344/17.6)]= Variable overhead efficiency variance $ 70 U