ABC Corporation manufactured 30,000 coolers during September. The indirect cost allocation base is $11.25 per machine-hour.
The following variable overhead data pertains to a particular month

	Actual	budgeted
Production	30.000	24,000	units
machine hours	15,000	10,800	hours
Variable overhead cost per machine-hour:	$11.00	$11.25

Required

a) What is the variable overhead cost of the actual cost?

b) the heat is the variation of variable overhead?

c) What is the variable on the variance of efficiency?