6 Standard Standard Standard Quantity Rate Unit Cost 0.6 $0.80 $0.48 Variable manufacturing overhead 1 points During August, LLL had the following actual results: Units produced and sold 25,500 Actual variable overhead $ 9,540 Actual direct labor hours 16,500 Required: Compute LLL's variable overhead rate variance, variable overhead efficiency variance, and over- or underapplied variable overhead. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Answer is complete but not entirely correct. Variable Overhead Rate Variance Variable Overhead Efficiency Variance Variable Overhead Spending Variance $ 3,240 XF 768 x U 2,474 x None X