Answer:
$37,400 unfavorable
Explanation:
Calculation to determine Warp's variable overhead rate variance for September
Using this formula
Variable overhead spending variance = (Actual hours × Actual rate) − (Actual hours × Standard rate)
Let plug in the formula
Variable overhead spending variance = $649,400 − (34,000 × $18)
Variable overhead spending variance = $37,400 unfavorable
Therefore Warp's variable overhead rate variance for September is $37,400 unfavorable