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Palpatine Climbing Gear is a firm that uses a pre-determined overhead rate (a PDOH rate) to allocate overhead. The firm incurs variable and fixed overhead.

Palpatine Climbing Gear is a firm that uses a pre-determined overhead rate (a PDOH rate) to allocate overhead. The firm incurs variable and fixed overhead. The firm's PDOH for the period is $19.26 per cost driver unit, and 51% of that PDOH is for variable overhead costs (the remainder of the PDOH rate is for fixed overhead costs).

During the period, Palpatine Climbing Gear actually incurred $18,144 in variable overhead costs. The firm's static budget expects 2,192 units of cost driver to be consumed, but 3,256 units of cost driver were actually consumed to produce 671 finished goods unit. The firm has a standard of 2.6 cost driver units per finished goods unit.

What is the firm's variable overhead quantity variance?

NOTE: only enter a number, without indicating favorability. For simplicity, the correct variance calculation will lead to a positive number. Just input that number, rounding the final answer to cents.

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