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Need only types answer please H&X Co. uses a standard job cost system with a normal capacity of 25,400 direct labour hours. H&X Co. produces

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H&X Co. uses a standard job cost system with a normal capacity of 25,400 direct labour hours. H&X Co. produces 12,400 units, which cost $161,000 for direct labour ( 23,000 hours), $28,148 for variable overhead, and $132,680 for fixed overhead. The standard variable overhead per unit is $2 ( 2 hours at $1 per hour), and the standard fixed overhead per unit is $10.00 ( 2 hours at $5.00 per hour). Calculate the variable overhead spending variance and the variable overhead efficiency variance. The given area with a black downward triangle requires for us to chose from "favorable, unfavorable or neither favorable nor unfavorable

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