Maggie Sound manufactures headphone cases. During July $2021,$ the company produced $108,000$ cases and recorded the following cost data:

Standard Cost Information Quantity Cost

Direct Materials $2$ parts $$0\mathrm{.}17$ per part

Direct Labor $0\mathrm{.}02$ hours $$8\mathrm{.}00$ per hour

Variable Manufacturing Overhead $0\mathrm{.}02$ hours $$9\mathrm{.}15$ per hour

Fixed Manufacturing Overhead $2,000$ hours $$17\mathrm{.}70$ per hour

Actual Cost Information Quantity Cost

Direct Materials $208,000$ parts $$0\mathrm{.}23$ per part

Direct Labor $1,580$ hours $$8\mathrm{.}20$ per hour

Variable Manufacturing Overhead $$8,600$ total cost

Fixed Manufacturing Overhead $$27,200$ total cost

$($Round your answers to two decimal places when needed and use rounded answers for all future calculations$).$

$1.$ Calculate the variable overhead cost and efficiency variances.