Vermeillen Corporation uses a standard costing system in which variable manufacturing overhead is assigned to production on the basis of the number of machine setup. The following data pertain to one month's operations: 5.52 pts . Variable manufacturing overhead cost incurred: $70,000 Total variable manufacturing overhead variance: $4,550 Favorable Standard machine setups allowed for actual production: 3.550 Actual machine setups incurred: 3,500 The standard variable overhead rate per machine setup is O $21.00 a