allowed for each unit are 5.3 hours of labor at a standard variable overhead rate of $6.60. During December, Wisteria Co. produced 3,050 snowboards. Materials purchases totaled 21,200 pounds at a total cost of $224780. Materials usage totaled 20.990 pounds, Payroll totaled $183,670 for 17110 hours worked. Variable overhead incurred totaled $109,856 a. Calculate the variable overhead rate variance. (Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable". "Unfavorable", or "None" for no effect (ie, zero variance).) Reto Vanoce b. Calculate the variable overhead efficiency variance (Indicate the effect of variance by selecting 'Favorable", "Unfavorable", or "None" for no effect (le, zero variance). Do not round your intermediate calculations and round your final answer to the nearest whole dollar amount) Elliooney Varance