The following information was compiled by Splish Company: Expected volume of production Actual level of production Budgeted fixed overhead Actual fixed overhead Variable overhead rate per direct-labour hour Actual variable overhead Standard direct-labour hours allowed per unit produced Standard direct-labour rate per hour Actual direct-labour hours of input Actual direct-labour rate per hour 91,000 units 88,000 units $182,000 $189,150 $10 $391,500 0.5 hour $8.00 49,200 hours $8.20 Variable factory overhead flexible-budget variance. Variable factory overhead flexible-budget variance