Pato Company produces leather sandals. The company employs a standard cos ting system and has the following standards in order to produce one pair of sa ndals: direct materials direct labor variable overhead standard quantity 2 leather strips 2.5 hours 2.5 hours standard price ?? per strip $10 per hour ?? per hour During May, Pato purchased leather strips at a total cost of $124,520 and had direct labor totaling $117,100. During May, Pato used 18,790 leather stri ps in the production of sandals. Pato had no beginning inventories of any type for May. At May 31, Pato had 780 leather strips remaining in its direct mater ials inventory. Pato Company reported the following variances for May: Direct material price variance .............. $7,100 unfavorable Direct labor rate variance .................. $29,500 favorable Total direct labor variance ................. $8,900 unfavorable Variable overhead spending variance ......... $2,440 favorable Variable overhead efficiency variance ....... $34,560 unfavorable Calculate the actual variable overhead cost incurred by Pato Company in M ay