Lamp Light Limited $($LLL$)$ manufactures lampshades. It applies variable overhead on the basis of direct labor hours. Information from LLL$$s standard cost card follows:

Standard Quantity Standard Rate Standard Unit Cost

Variable manufacturing overhead $0\mathrm{.}6$ $$0\mathrm{.}80$ $$0\mathrm{.}48$

During August, LLL had the following actual results:

Units produced and sold $24,300$

Actual variable overhead $ $9,420$

Actual direct labor hours $15,300$

Required:

Compute LLL$$s variable overhead rate variance, variable overhead efficiency variance, and over$-$ or underapplied variable overhead.