Jackson Company manufactures shirts. During June, Jackson made following additional data: (Click on the icon to view the data.) Read the requirements. 13. Calculate the variable overhead cost variance. Select the formula, then enter the amounts and compute the cost vari or unfavorable (U). 14. Calculate the variable overhead efficiency variance. Variable overhead cost standard Direct labor efficiency standard Actual amount of direct labor hours Actual cost of variable overhead Fixed overhead cost standard Budgeted fixed overhead Actual cost of fixed overhead $0.20 per DLHr 4.00 DLHr per shirt 4,550 DLHr $3,185 $0.50 per DLHr $2,300 $2,405 Print Done Select the formula, then enter the amounts and compute the efficiency variance for variable overhead and identify whether the variance is favorable (F) or unfavorable (U). 15. Calculate the total variable overhead variance The total variable overhead variance is ( X VOH Efficiency Variance