AA lncorporated applies variable manufacturing overhead at the standard rate of $6 per machine hour with one standard hour of machine time allowed to produce each unit. The following items occurred in October: AA's variable overhead spending variance for October is: Muitiphe Choice $58004 $6.000u 56,880u XYZ Company's standard direct labor cost per unit includes 2 hours \& $25 per hout. During November XYZ Company produced 500 units and incurred total labor cost of $28,200 for 1,200 actual direct labor hours worked. XYZ's labor rate variance for November is: Multiple Chicke $1,200u $18000U 51200F 51800F