23. (Three-Part Question) Raven applies overhead based on direct labor hours. The variable overhead standard is 9 hours at $18 per hour. During July, Raven spent $161,700 for variable overhead. 8,540 labor hours were used to produce 2,850 units. What is the variable overhead rate variance?

Venus Company applies overhead based on direct labor hours. The variable overhead standard is 19.00 hours at $12.50 per hour. During October, Venus Company spent $912,600 for variable overhead. 74,440 labor hours were used to produce 3,940 units. What is the variable overhead efficiency variance?

Raven applies overhead based on direct labor hours. The variable overhead standard is 9 hours at $18 per hour. During July, Raven spent $161,700 for variable overhead. 8,540 labor hours were used to produce 2,850 units. What is the variable overhead rate variance?