Labor and Variable Overhead Variances. Hatfield Corporation uses a standard costsystem. Standard direct labor costs are $9.00 per hour, with an efficiency standard of 25 hour per finished unit. Variable factory overhead is applied at the rate of $4 per direct labor hour. In March, the company produced 8,000 finished units while using 2,200 direct labor hours at a total cost of $21.100. Actual variable factory overhead costs incurred totaled $8,500. Determine the following variances:

a. Labor rate,

b. Labor efficiency.

c. Total labor.

d. Overhead spending.

e. Overhead efficiency.

f. Total variable overhead.