Fortes Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Inputs Direct materials Direct labor Variable manufacturing overhead Standard Quantity or Hours per Unit of Output 8.0 ounces 0.60 hours 0.60 hours Standard Price or Rate $ 6.10 per ounce $19.80 per hour $ 4.40 per hour The company has reported the following actual results for the product for April: Actual output Raw materials purchased Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct labor cost Actual variable overhead cost 5,600 units 48,200 ounces $ 279,560 44,810 ounces 3,150 hours $ 64,890 $ 12,915 e. Compute the variable overhead rate variance for April. f. Compute the variable overhead efficiency variance for April