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Variable Manufacturing Overhead Variances Example 7: Glacier Peak Outfitters has the following direct variable manufacturing overhead labor standard for its mountain parka. 1.2 standard hours per parka at $4.00 per hour Lasf month, employees actually worked 2,500 hours to make 2,000 parkas. Actual variable manufacturing overhead for the month was $10,500. Variable manufacturing overhead rate variance| VMRV=(AHAR)(AHSR) Variable manufacturing overhead efficiency variance VMEV =(AHSR)(SHSR)