6. Computer the variable MOH rate and efficiency variances given the following information: Top Shoe Mfg. uses direct labor hours as the allocation base in its predetermined OH rate. The company has the following standard variable MOH cost for each left- handed shoe: 3.7 standard labor hours per left-handed shoe at $9.25 per labor hour. Last month, employees actually worked 19,000 labor hours to make 5,000 left- handed shoes. (Round off your answers to 2 decimal places). Variable MOH was actually $170,000. Actual Hours X Actual Rate Actual Hours X Standard Rate Actual Hours X Standard Rate Standard Hours X Standard Rate