have been established for a company that The following standards for vanable overhead have been estaba makes only one product: 60 hours Standard hours per unit of output Standard variable overhead $15.80/per rate The following data pertain to operations for the last month: 6,100 hours $97,600 800 units Actual hours Actual total variable overhead cost Actual output Required: a. What is the variable overhead rate variance for the month? b. What is the variable overhead efficiency variance for the month