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8. The following standards for variable overhead have been established for a company L that makes only one product: Standard hours per unit of output. Standard variable overhead rate 6.3 hours $18.65 per hour The following data pertain to operations for the last month: Actual hours Actual total variable overhead cost. 8,600 hours $157,380 1.100 units Actual output. What is the variable overhead efficiency variance for the month? A. $30,561 U B. $31,146 U C. $28,136 U D. $2,426 U 9. The following standards for variable overhead have been established for a company that makes only one product: Standard hours per unit of output. Standard variable overhead rate 9.7 hours $13.90 per hour The following data pertain to operations for the last month: Actual hours.. Actual total variable overhead cost. 8,200 hours $116,030 800 units Actual output. What is the variable overhead rate variance for the month? A. $6,226 U B. $2,050 U C. $1,940 F D. $8,166 U