Brief Exercise 10-28 Total Variable Overhead Variance Rath Company showed the following information for the year:

Standard variable overhead rate (SVOR) per direct labor hour $3.75 Standard hours (SH) allowed per unit 4 Actual production in units 15,000 Actual variable overhead costs $222,816 Actual direct labor hours 57,200 Required:

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

2. Calculate the applied variable overhead.

3. Calculate the total variable overhead variance.