Mulliner Company showed the following information for the year:

Standard variable overhead rate (SVOR) per direct labor hour................$3.50

Standard hours (SH) allowed per unit...................................................3

Actual production in units..........................................................20,000

Actual variable overhead costs..................................................$220,500

Actual direct labor hours............................................................61,200

Required:

1. Calculate the standard direct labor hours for actual production.

2. Calculate the applied variable overhead.

3. Calculate the total variable overhead variance.