Mosaic Company applies overhead using machine hours and reports the following information.

Actual machine hours used (AH)		4,900		hours
Standard machine hours (for actual production) (SH)		5,400		hours
Actual variable overhead rate per hour (AVR)	$	4.55
Standard variable overhead rate per hour (SVR)	$	4.40

QS 23-18A Total variable overhead cost variance LO P5

Compute the total variable overhead cost variance and classify it as favorable, unfavorable or no variance.

Compute the variable overhead spending variance and the variable overhead efficiency variance and classify each as favorable, unfavorable or no variance.