PLEASE HELP ME WITH THIS QUESTION!!

Brummer Corporation makes a product whose variable overhead standards are based on direct labor$-$hours. The quantity standard is $0\mathrm{.}10$ hours per unit. The variable overhead rate standard is $$8\mathrm{.}20$ per hour. In January the company produced $8,900$ units using $940$ direct labor$-$hours. The actual variable overhead rate was $$8\mathrm{.}10$ per hour.