E$9-13($Algo$)$ Calculating Variable Manufacturing Overhead Variances $[$LO $9-5]$

Lamp Light Limited $($LLL$)$ manufactures lampshades. It applies variable overhead on the basis of direct labor hours. Information from LL$\text{'}$s standard cost card follows:

$\backslash$table$[[,$Standard,,Standard$],[$Variable manufacturing overhead,Quantity,Standard Rate,Unit Cost$]]$

During August, LLL had the following actual results:

$\backslash$table$[[$Units produced and sold,$25,500],[$Actual variable overhead,$$9,540$