Logistics Inc. makes a product with the following standard costs:

	Standard Hours	Standard Rate	Standard Cost Per Unit
Variable overhead		0.4	hours	$	5.00	per hour	$	2.00

The company reported the following results concerning this product in September.

Originally budgeted output		4,800	Units
Actual output		5,000	Units
Actual direct labor-hours		1,910	Hours
Actual variable overhead rate	$	4.90	per hour

The company applies variable overhead on the basis of direct labor-hours.

(1). What is the standard labor hours allowed (SH) to make 5,000 units?

(2). What is the standard variable overhead costs allowed to make 5,000 units?

(3). What are the variable overhead efficiency variance and Variable overhead rate variance for September?