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32. Labor and variable overhead variances (adapted from CPA exam). The following data relate to the current month's activities of Animated Video Productions: Actual Total Direct Labor . $43,400 Actual Hours Worked ... 14,000 Standard Hours Allowed for Actual Output (flexible budget). 15,000 Actual Total Variable Overhead ..... $22,900 Standard Variable Overhead Rate per Direct Labor Hour. 1.50 Standard Direct Labor Wages per Hour .... $ 3.00 Compute the labor and variable overhead variances