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Please help calculate Total direct variance and total variable overhead cost variance Actual Cost Standard Cost AH AR AH SR SH SR X $ 15.00

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Please help calculate Total direct variance and total variable overhead cost variance

Actual Cost Standard Cost AH AR AH SR SH SR X $ 15.00 $ 14.00 67,000 65,000 65,000 X X 14.00 $ $ 938,000 910,000 975,000 65,000 28,000 Direct labor rate variance Unfavorable 65,000 28,000 Direct labor efficiency variance Favorable Total direct labor variance Flexible Budget Actual Cost Standard Cost AH AVR AH SVR SH SVR X X X $ $4.15 4,700 5,000 4,700 X X X 4.00 4.00 20,000 19,505 18,800 $ 705 1,200 Variable overhead spending variance $ 705 Unfavorable Variable overhead efficiency variance Total variable overhead cost variance 1,200 Favorable SA

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