Phan Company showed the following information for the year:

Standard variable overhead rate (SVOR) per direct labour hour ........... $3.70

Standard hours (SH) allowed per unit .......................................... 4

Actual production in units ....................................................... 14,000

Actual variable overhead costs ..................................................$206,816

Actual direct labour hours worked (AH) ...................................... 56,200

Required:

1. Calculate the actual variable overhead rate (AVOR).

2. Calculate the applied variable overhead.

3. Calculate the total variable overhead variance.