I am having much difficulty with this one. Please explain each step.

Lamp Light Limited (LLL) manufactures lampshades. It applies variable overhead on the basis of direct labor hours. Information from LLL?s standard cost card follows: During August. LLL had the following actual results: Required: Compute LLL?s variable overhead rate variance, variable overhead efficiency variance, and over or Under applied variable overhead. (Do not round intermediate calculations. Indicate the effect of each variance by selecting F for favorable Over applied and U for unfavorable under applied.)