I am needing to find the variable overhead efficiency variance and overhead rate variance please.

Standards for one of Patterson, Incorporated's products is shown below, along with actual cost data for the month: \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|l|}{ Direct materials: } \\ \hline Standard & 2.4 & yards @ & $2.75 & per yard & $6.60 & \\ \hline Actual & 3.0 & yards@ & $2.70 & per yard & & $8.10 \\ \hline \multicolumn{7}{|l|}{ Direct labor: } \\ \hline Standard & 0.6 & hours@ & $18.00 & per hour & 10.80 & \\ \hline Actual & 0.5 & hours@ & $22.00 & per hour & & 11.00 \\ \hline \multicolumn{7}{|l|}{ Variable overhead: } \\ \hline Standard & 0.6 & hours@ & $7.00 & per hour & 4.20 & \\ \hline Actual & 0.5 & hours@ & $7.10 & per hour & & 3.55 \\ \hline Total cost per unit & & & & & $21.60 & $22.65 \\ \hline Excess of actual cost over standard cost per unit & & & & & & $1.05 \\ \hline Actual production for the month & 13,500 & units & & & & \\ \hline \end{tabular} Variable overhead is assigned to products based on direct labor hours. There was no beginning or ending inventory of materials for the month. Required: Using formulas, compute the following. Input all numbers as positive amounts. (Hint: This con be done using the ABS function). (Use cells AS to G14 and cell B16 from the given information, as well as cells A27 to D62 to complete this question. All formulas must return positive values. For eacl either "Favorable" or "Unfavorable".) \begin{tabular}{|c|c|c|} \hline Standard Cost Variance Analysis - Variable Manufacturing Ove & & \\ \hline Standard Hours Allowed for Actual Output at Standard Rate & & \\ \hline Actual Hours of Input, at Standard Rate & & \\ \hline Actual Hours of Input, at Actual Rate & & \\ \hline Variable overhead efficiency variance & & Favorable \\ \hline Variable overhead rate variance & & Unfavorable \\ \hline \end{tabular}