WHITE Company operates a standard variable costing system using the following standards: Direct material: 1 kg per unit of output at 5 $/kg . Direct labour: 0.5 hour per unit of output at 10 $/labour hour . Machine hours: 0.1 hour per unit of output o Variable production overheads: 4 $ per machine hour WHITE budgets at normal production capacity of 5,000 units of output per year. The actual data from the last year show the following: . Actual production and sale was 4,800 units. . 25,000 kg of direct material were purchased for the total sum of $115,000. At the end of the year, there is 40 kg in stock. Opening stock of direct material was zero. . Wage expense for the year was $29,040. Total hours worked were 2,640 hours. . Machine time amounted to 720 hours. . Actual variable overheads were $4,320. Compute variable overhead expenditure variance based on the information above. Use a minus sign in case of an adverse variance. You can provide your calculation in the second field. Variable overhead expenditure variance: Calculation