9.The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 5.6 hours S12.00 per hour The following data pertain to operations for the last month: 2,600 hours $36,400 415 units Actual hours Actual total variable overhead cost Actual output What is the variable overhead cost variance for the month? A. B. What is the variable overhead efficiency variance for the month? 10. Wood Designs Company, a custom cabinet manufacturing company, is setting standard costs for one of its products. The main material is cedar wood, sold by the square foot. The current cost of cedar wood is $4.00 per square foot from the supplier. Delivery costs are $0.20 per square foot. Carpenters' wages are $10.00 per hour. Payroll costs are $3.00 per hour, and benefits are $4.00 per hour. How much is the direct materials standard cost per square foot