Outdoor Gear Corporation manufactured

5 comma 0005,000

coolers during October. The following variable overhead data relates to October:

Russo Corporation manufactured

21 comma 00021,000

air conditioners during November. The overhead

costminusallocation

base is

$ 30.75$30.75

per

machineminushour.

The following variable overhead data pertain to November:

	Actual	Budgeted
Production	21 comma 00021,000 units	23 comma 00023,000 units
Machineminushours	15 comma 02515,025 hours	16 comma 10016,100 hours
Variable overhead cost per machineminushour	$ 30.00$30.00	$ 30.75$30.75

What is the total variable overhead variance?

Calculate the variable overhead

flexibleminusbudget

variance.