Standish Company manufactures consumer products and provided the following information for the month of February:

Units produced	131,000
Standard direct labor hours per unit	0.2
Standard variable overhead rate (per direct labor hour)	$3.40
Actual variable overhead costs	$88,650
Actual hours worked	26,700

Calculate the total variable overhead variance. $

Favorable or Unfavorable

2. What if actual production had been 129,400 units? How would that affect the total variable overhead variance? Indicate what the new variance would be below. $

Favorable or Unfavorable