Branch Corporation uses n standard cost system to account for the costs of its one product. Varlable overhesd is applied using direct labor hours. Standards aliowed for each vit ate 1,5 hours of tabor at a variable overhead rate of 527 , During November. Branch. Corpocation prodiuced 3,150 units. Poyroil totalod $98,480 for 4790 hours worked. Yariable overthead incurred totaled 5:52,935. Requiredt a. Calculate the variable overhead rate variance. Note: Round your intermedlate calculations to two decimals and finat answers to nearest whole doliar indicate the effect of variance by selecting "Favorable", "Untavorable", or "None" for no effect (Ge., rero variancel. b. Caiculate the variable overbead eeliciency veriance Note: indicate the effect of variance by selecting "Favorable"; "Unfavorable", or "None" for no effect ( le, rere varlancel. c. Calculate the variable overheod spending veriance. Note: Round your intermed ate calculations to two decimale and final answers to nearest whole delias theicate the offect of vardance by selecting "Favorable", "Usfavorable", or "None" for no eflect fle., tero varlancel