I.Computer the variable MOH rate and efficiency variances given the following information:

Top Shoe Mfg. uses direct labor hours as the allocation base in its predetermined OH rate. The company has the following standard variable MOH cost for each left-handed shoe:

3.7 standard labor hours per left-handed shoe at $9.25 per labor hour.

Last month, employees actually worked 19,000 labor hours to make 5,000 left-handed shoes. (Round off your answers to 2 decimal places). Variable MOH was actually $170,000.