14. Facebook Inc. recently had a corporate meeting to finalize their standard costs. In the meeting, they decided the direct labor standard to be 17 hours per unit of output. Each employee has a standard wage rate of $18 per hour. The standard variable overhead rate is $12 per hour. During April, employees worked 13,300 hours. The direct labor rate variance was $9,370 favorable, the variable overhead rate variance was $13,300 unfavorable, and the direct labor efficiency variance was $15,600 unfavorable. What is Facebook's variable overhead efficiency variance?

12. Penguin Company are world class book publishers. They have a direct labor standard of 21 hours per unit of output. Each employee has a standard wage rate of $20 per hour. During October, employees worked 13,700 hours. The direct labor rate variance was $9,770 favorable, and the direct labor efficiency variance was $16,000 unfavorable. What was the actual payroll in October?