Humo company provided the following information: 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 actual production in units 15,000 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.