Work Measurement Some management consultants have developed standards for the clerical work force in a large local hospital. Some estimates of overhead behavior also were developed. The standard variable overhead rate per billing in the billing department was $.12. Five bills per hour is regarded as standard productivity per billing clerk. The actual total overhead incurred was $97,000, of which $70,000 was fixed. There were no variances for fixed overhead. The variable-overhead spending variance was $3,000, favorable. The variableoverhead budget variance was $600, favorable. Compute (1) variable-overhead efficiency variance, (2) actual hours of input, and (3) standard hours allowed for output achieved. lop8