Lexxx Company makes a widget that is known worldwide for its high quality! These widgets sell for $40 each. The standard cost card is shown below:

Standard Cost Card - Lexxx Widget
DM	2.6 pounds	X	$4.00/#	=	$ 10.40
DL	0.50 DLH	X	$16/DLH	=	8.00
FOH	0.50 DLH	X	$10/DLH	=	5.00
(Variable = $2/DLH, Fixed = $8/DLH)
Standard Cost					$ 23.40

This period, 9,000 widgets were produced. Normal capacity this period was 8,000 widgets. The following actual data was gathered:

• Sales - the 9,000 widgets produced were sold for a total of $361,800.
• DM - 24,000 pounds of DM were purchased and used in production at a cost of $86,400.
• DL - 4,600 DLH were used at a total cost of $74,060.
• V FOH - Actual Variable FOH was $9,800.
• F FOH - Actual Fixed FOH was $33,000.

Let's examine variable factory overhead (VFOH) variances.

The VFOH COST variance is

The standard quantity of DLH for production is

The VFOH EFFICIENCY variance is

The total VFOH variance for the period is