Total Variable Overhead Variance

Aretha Company showed the following information for the year:

Standard variable overhead rate (SVOR) per direct labor hour	$3.00
Standard hours (SH) allowed per unit	3
Actual production	13,000
Actual variable overhead costs	$206,804
Actual direct labor hours	56,000

Required:

1. Calculate the actual variable overhead rate (AVOR). If required, round your answer to the nearest cent. fill in the blank 1 per direct labor hour

2. Calculate the applied variable overhead. $fill in the blank 2

3. Calculate the total variable overhead variance.

$fill in the blank 3