Total Variable Overhead Variance

Aretha Company showed the following information for the year:

Standard variable overhead rate (SVOR) per direct labour hour	$3.00
Standard hours (SH) allowed per unit	4
Actual production	20,000
Actual variable overhead costs	$206,842
Actual direct labour hours	56,600

Required:

1. Calculate the actual variable overhead rate (AVOR). If required, round your answer to the nearest cent. [ ] per direct labour hour

2. Calculate the applied variable overhead. $ [ ]

3. Calculate the total variable overhead variance.

[ ] ___________