Help please?

Expedient Company maintains warehouses that stock items carried by its e-retailer clients. When one of Expedient's clients receives an order from an online customer, the order is forwarded to Expedient. The item is then pulled from the warehouse, 1 packed, and shipped to the customer. Expedient uses a predetermined variable overhead rate based on direct labor-hours. According to the company's records, 0.04 direct labor-hours are required to fulfill an order for one item and the variable overhead rate is $3.25 per direct-labor hour. During December, Expedient shipped 120,000 orders using 4,600 direct labor-hours. The company incurred a total of $14,720 in variable overhead costs. a. What is the variable overhead rate variance during December? b. What is the variable overhead efficiency variance during December? Question 2