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11 Shawl Corp variable overhead is applied on the basis of direct labor-hours. The standard cost card for product FOZE specifies 55 direct labor-hours per unit. The standard variable overhead rate is $6.80 per direct labor-hour. During the most recent month, 1,560 units of product FOZE were made, and 8,700 direct labor hours were worked. The actual variable overhead incurred was $52,635. A. What is the variable overhead rate variance for the month? B. What was the variable overhead efficiency variance for the month