Potter Company provided the following information: Standard variable overhead rate (SVOR) per direct labor hour Actual variable overhead costs: Inspection Power Actual direct labor hours worked (AH) Actual production in units Standard hours (SH) allowed for actual units produced VOH Inspection Power $5.00 $162,000 $220,600 77.000 25,000 75,000 3 hours @$2.00 3 hours $3.00 Required: Prepare a performance report that shows the variances for each variable overhead item (inspection and power