Variable Overhead Variances Variable Overhead variances work exactly like Direct Labor. Audio Inc. makes compact discs. The standard variable overhead cost per disc is 0.4 hours @ $4.00 per hour. Actual volume is 20,000 discs. Actual hours were 8,500. Actual spending was $39,100. Variable Overhead (VOH) Rate and Efficiency Variances Complete the following based on the information provided above: Number of Units Standard Hours Allowed per Unit Total Standard Hours Allowed Actual Cost (AH X AR) Dividing Data (AH X SR) Actual Hours Actual Hours Standard Cost (SH X SR) Standard Hours X Actual Rate X Standard Rate X Standard Rate ++ Rate Variance Efficiency Variance Is the variance Favorable or Unfavorable? Answer: Total Variance