What was total standard cost for variable overhead for may


The Clark Company makes a single product and uses standard costing. Some data concerning this product for the month of May follow:


Labor rate variance: $ 7,000 F
Labor efficiency variance: $12,000 F
Variable overhead efficiency variance: $ 4,000 F
Number of units produced: 10,000
Standard labor rate per direct labor hour: $ 12
Standard variable overhead rate per direct labor hour: $ 4
Actual labor hours used: 14,000
Actual variable manufacturing overhead costs: $58,290

what was the total standard cost for variable overhead for May ?

 

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