Backfit Systems allocales manulacturing overhead based on machine hours. Each connector should require 13 machine hours. According to the static budget, BackFil expected to incur the following: (Click the icon to view the static budget information.) Dunng August, BackFit actually used 800 machine heurs to make 120 comectors and spent $5,200 in variable manutacturing costs and $9,300 in fored manufacturing overhend costs. Calculate th variable overhead cost variance for Backfal. Backfit Systems allocales manulacturing overhead based on machine hours. Each connector should require 13 machine hours. According to the static budget, BackFil expected to incur the following: (Click the icon to view the static budget information.) Dunng August, BackFit actually used 800 machine heurs to make 120 comectors and spent $5,200 in variable manutacturing costs and $9,300 in fored manufacturing overhend costs. Calculate th variable overhead cost variance for Backfal