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Chapter 17 P1: Manlius Company produces a single product. Variable manufacturing overhead is applied to products on the basis of direct labor hours. The standard costs for one unit of product are as follows: Direct material: 6 ounces at $0.50 per ounce $3.00 Direct labor: 0.6 hours at $30.00 per hour $18.00 Variable manufacturing overhead: 0.6 hours at $10.00 per hour $6.00 Total standard variable cost per unit $27.00 During January, 2,000 units were produced. The costs associated with January's operations were as follows: Material purchased: 18,000 ounces at $0.60 per ounce $10,800 Material used in production: 14,000 ounces Direct labor: 1,100 hours at $30.50 per hour $33,550 Variable manufacturing overhead costs incurred $12,980 Determine the variable manufacturing overhead spending variance and the variable manufacturing overhead efficiency variance