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NEX Question 3 HRX Co. uses a standard job cost system with a normal capacity of 25,200 direct labour hours. HBX Co produces 12,300 units, which cost $12.200 for direct labour (22,900 hours), $28,167 for variable overhead, and $134,685 for foxed Overhead. The standard variable overhead per unit is 52 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.10 (2 hours at $5.05 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. Variable overhead spending variance Variable overhead efficiency variance LINK TO TEXT