DSC Consulting offers social a on average earn $45 program takes approximate Variable overhead costs a re social media marketing training programs. There are currently three consultants that $45 per hour. The consultants are ex sultants are expected to work 8 hours per business day. Each training oximately three business days to perform and is taught by one consultant per program. sts are based on the amount of consulting hours. The predetermined overhead rate is ulting hour. For the upcoming period, the company expects 265 training programs. At the the company incurred $220,500 in consultants' wages and $57.750 in variable overhead 240 training programs offered and the consultants spent a total of 5,250 consulting hours end of the period, the con costs. There were 240 to to train the clients. Required Calculate the direct labor rate variance. Calculate the direct labor efficiency variance. c) Calculate the variable overhead spending variance. d) Calculate the variable overhead efficiency variance