Variable overhead: Standard variable overhead cost: $12.00 per pound of plastic. Total actual variable overhead cots: $16,800. Standard variable overhead cost allowed for units produced was $18,000. Variable overhead efficiency variance was $360 unfavorable. 1,500 units were produced. What is standard direct material amount per helmet? a. 4.00 pounds. b. 3.00 pounds c. 1.88 pounds d. 1.00 pounds