Standish Company manufactures consumer products and provided the following information for the month of February: Units produced 132,000 Standard direct labor hours per unit 0.2 $3.40 Standard variable overhead rate (per direct labor hour) Actual variable overhead costs $88,800 Actual hours worked 26,650 Required: 1. Calculate the total variable overhead variance. 2. What if actual production had been 128,900 units? How would that affect the total variable overhead variance? Indicate what the new variance would be below. Favorable Unfavorable