Total Variable Overhead Variance

Aretha Company showed the following information for the year:

Standard variable overhead rate (SVOR) per direct labor hour	$3.80
Standard hours (SH) allowed per unit	6
Actual production	17,000
Actual variable overhead costs	$206,816
Actual direct labor hours	57,000

Required:

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

2. Calculate the applied variable overhead. $

3. Calculate the total variable overhead variance.

$