urgent

Sunland Company has gathered the following information: Variable manufacturing overhead costs Fixed manufacturing overhead costs Normal production level in labour hours Standard labour hours $12,600 $9,630 9,000 9,500 During the year, 3,090 units were produced, 10,700 hours were worked, and the actual manufacturing overhead was $20,600. Actual fixed overhead totalled $9,680. Sunland applies overhead based on direct labour hours.

calculate the variable overhead price variance