23 The following standards for variable manufacturing overhead have been established for a company that makes only one product (4 marks) Standard hours per unit of output 6.9 hours Standard variable overhead rate $15.80 per hour The following data pertain to operations for the last month: Actual hours Actual total variable overhead cost Actual output Required: 6,100 hours $97,600 800 units a) What was the variable overhead spending variance for the month? b) What was the variable overhead efficiency variance for the month LT1510 (RC) or ALT+EN+F10 (Mac). H