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

During August, LLL had the following actual results:

$\backslash$table$[[$Units produced and sold,$25,500],[$Actual variable overhead,$$9,540$