6. Hmaid Corporation's variable overhead is applied on the basis of direct labor-hours. The standard cost card for product M60 specifies 8.4 direct labor-hours per unit of M60. The standard variable overhead rate is $5.60 per direct labor-hour. During the most recent month. 800 units of product M60 were made and 6,800 direct labor-hours were worked. The actual variable overhead incurred was $41,140. a What was the variable overhead rate variance for the month? | b. What was the variable overhead efficiency variance for the month