Juhasz Corporation makes a product with the following standards for direct labor and variable overhead: Standard Quantity or Hours 0.50 hours 0.50 hours Standard Price or Rate $ 21.00 per hour $ 4.10 per hour Direct labor Variable overhead In August the company produced 8,000 units using 4,190 direct labor-hours. The actual variable overhead cost was $15,922. The company applies variable overhead on the basis of direct labor-hours. The variable overhead efficiency variance for August is: Multiple Choice $779 U $722 U $722 F $779 F A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. Standard hours per unit of output Standard variable overhead rate 4.40 DLHS $11.55 per DLH The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 8,800 DLHS $ 95, 910 1,900 units What is the variable overhead rate variance for the month? What is the variable overhead rate variance for the month? Multiple Choice $6,011 U $5,730 U $6,011 F $5,730 F