E$9-17($Algo$)$ Calculating Variable Manufacturing Overhead Variances $[$LO $9-5]$

See Clear Company manufactures clear plastic CD cases. It applies variable overhead based on the number of machine hours used. Information regarding See Clear's overhead for the month of December follows:

During December, See Clear had the following actual results:

$\backslash$table$[[$Number of units produced and sold,$240,000],[$Actual variable overhead cost,$$78,000$