Barbaro Production Company has developed the following standards for one of its products:

STANDARD VARIABLE COST CARD

One Unit of Product

Materials: 30 square feet $5 per square foot $150.00

Direct labor: 16 hours $7 per hour 112.00

Variable manufacturing overhead: 16 direct labor hours $5 per hour 80.00

Total standard variable cost per unit $342.00

The company records materials price variances at the time of purchase. The following activity occurred during the month of April:

Materials purchased: 80,000 sq. feet at $5.30 per sq. foot

Materials used: 74,000 square feet

Units produced: 2,500 units

Direct labor: 42,000 hours at $6.70 per hour

Actual variable manufacturing overhead: $228,000

Required:

e. Calculate the variable overhead spending variance.

f. Calculate the variable overhead efficiency variance.