MDCL - Variance Help

I'm doing the AAT MDCL Sample 2 and can't work out the variance, i'm terrible with them. It's 1.2
I thought the Variance would be:
300 x 30 = 9,000
300 x 36 = 10,800
Meaning variance of 1,800 but the answers it's 1,920.
Also i'm struggling to even start to work out the Usage variance, if anyone could help that'd be great!

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