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

$\backslash$table$[[,$Standard,,Standard$],[$Variable manufacturing overhead,Quantity,Standard Rate,Unit Cost$]]$

During August, LLL had the following actual results:

$\backslash$table$[[$Units produced and sold,$26,200],[$Actual variable overhead,$$9,580$