Mulliner Company showed the following information for the year:

Standard variable overhead rate (SVOR) per direct labor hour $3.50

Standard hours (SH) allowed per unit 3

Actual production in units 20,000

Actual variable overhead costs $220,500

Actual direct labor hours 61,200

Required:

1. Calculate the standard direct labor hours for actual production.

2. Calculate the applied variable overhead. $

3. Calculate the total variable overhead variance. Enter amounts as positive numbers and select Favorable or Unfavorable. $