Variable Overhead Variances. Drake Company applies variable factory overhead on the basis of 5.80 per direct labor hour. The labor efficiency standard is three hours per finished unit. Last month, the firm completed 6,000 units while using 17,800 direct labor hours. Actual variable factory. overhead costs incurred totaled $14,500. Determine the following variances:

a. Overhead spending.

b. Overhead efficiency.

c. Total variable overhead.