Tthis is the answer, thanks chegg lol

Standard variable overhead rate (SVOR) per direct labor hour $4.07 Actual variable overhead costs: Inspection $123,300 Power $104,600 Actual direct labor hours worked (AH) 61,200 15,000 Actual production in units Standard hours (SH) allowed for actual units produced 60,000 VOH: Inspection 4 hours @ $2.20 Power 4 hours @ $1.87 Required: Prepare a performance report that shows the variances for each variable overhead item (inspection and power). If an amount box does not require an entry, enter "0". Enter a favorable variance as a negative amount, and an unfavorable variance as a positive amount. Budget for Budget for Overhead Cost Item Cost Formula Actual Cost Actual Hours Spending Variance Standard Hours Efficiency Variance Inspection Favorable $ Unfavorable Power Favorable Unfavorable Total Favorable Unfavorable Prepare a performance report that shows the variances for each variable overhead item inspection and power). If an amount box does not require an entry, enter "0". Enter a favorable variance as a negative amount, and an unfavorable variance as a positive amount. Budget for Budget for Standard Overhead Cost Item Cost Formula Actual Cost Actual Hours Spending Variance Efficiency Variance Hours Inspection $ -11,340 Favorable 2,640 Unfavorable 2.20 123,300 134,640 Power -9,844 Favorable $ 2,244 Unfavorable 1.87 104,600 114,444 112,200 Total $ -21,184 Favorable $ 4,884 Unfavorable 4.07 227,900 249,084 244,200 Standard variable overhead rate (SVOR) per direct labor hour $4.07 Actual variable overhead costs: Inspection $123,300 Power $104,600 Actual direct labor hours worked (AH) 61,200 15,000 Actual production in units Standard hours (SH) allowed for actual units produced 60,000 VOH: Inspection 4 hours @ $2.20 Power 4 hours @ $1.87 Required: Prepare a performance report that shows the variances for each variable overhead item (inspection and power). If an amount box does not require an entry, enter "0". Enter a favorable variance as a negative amount, and an unfavorable variance as a positive amount. Budget for Budget for Overhead Cost Item Cost Formula Actual Cost Actual Hours Spending Variance Standard Hours Efficiency Variance Inspection Favorable $ Unfavorable Power Favorable Unfavorable Total Favorable Unfavorable Prepare a performance report that shows the variances for each variable overhead item inspection and power). If an amount box does not require an entry, enter "0". Enter a favorable variance as a negative amount, and an unfavorable variance as a positive amount. Budget for Budget for Standard Overhead Cost Item Cost Formula Actual Cost Actual Hours Spending Variance Efficiency Variance Hours Inspection $ -11,340 Favorable 2,640 Unfavorable 2.20 123,300 134,640 Power -9,844 Favorable $ 2,244 Unfavorable 1.87 104,600 114,444 112,200 Total $ -21,184 Favorable $ 4,884 Unfavorable 4.07 227,900 249,084 244,200