Supples Indirect labor Power Total $1.25 The standard direct labor efficiency standard is 1.5 hours per tent. In March, the company produced 6,000 tents using 8.600 direct labor hours. Actual variable overhead costs were supplies, $10,500, indirect labor. $21,000; and power, S6,500.

a. Calculate the spending variance, efficiency variance, and total variable overhead variance.

b. Prepare a performance report that shows the spending variance for each overhead item. Variable Overhead Variances. Tamber Manufacturing Company applies variable factory overhead - at the rate of 54.00 per machine hour. Last month, production required 5,500 machine hours, when the standard hours allowed were 5,300 machine hours. Total variable overhead cost was $22,400. Calculate the following variances:

a. Spending.

b. Efficiency.

c. Total variable overhead.