Marvel Parts, Incorporated, manufactures auto accessories including a set of seat covers that can be adjusted to fit most cars. Acfording to its standards, the factory should work $1,000$ hours each month to produce $2,000$ sets of seat covers. The standard costs as$$ociated with this level of production are:

$\backslash$table$[[,$Total,$\backslash$table$[[$Per Set of$,],[$Covers$]****$PLEASE CALCULATE THE LABOR EFFICIENCY VARIANCE AND THE VARIABLE OVERHEAD EFFICIENCY VARRIANCE$****$ using the chart