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It has been asked to fin VOH cost variance, VOH efficiency variance, and VOH spending variance. I have VOH cost right.VOH efficiency and spending variances

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It has been asked to fin VOH cost variance, VOH efficiency variance, and VOH spending variance. I have VOH cost right.VOH efficiency and spending variances are off by 1. I have correct answers in the picture. I just need little help to see where I made mistake.

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