The question about Brummer Corporation's variable overhead standards appears to be a common accounting homework problem. The prompt is incomplete, but typically asks to calculate the variable overhead rate variance, the variable overhead efficiency variance, or the total variable overhead variance. Below are the steps to calculate these variances using the figures provided in one common version of the problem: Quantity standard: 0.20 hours per unit Variable overhead rate standard: $9.40 per hour Units produced in January: 4,780 units Actual direct labor-hours used: 980 hours Actual variable overhead rate: $8.30 per hour