Please show your calculations.

Variable Overhead Variances, Service Company Rostand Inc. operates a delivery service for over 70 restaurants. The corporation has a fleet of vehicles and has invested in a sophisticated, computerized communications system to coordinate its deliveries. Rostand has gathered the following actual data on last years delivery operations: Deliveries made 38,600 Direct labor 31,000 direct labor hours @ $9.00 Actual variable overhead $ 157,700 Rostand employs a standard costing system. During the year, a variable overhead rate of $5.10 per hour was used. The labor standard requires 0.80 hour per delivery. Required: 1. Compute the standard hours allowed for actual deliveries made last year. __________direct labor hours 2. Compute the variable overhead spending and efficiency variances. Spending variance $ ______ Favorable Efficiency variance $ _____________ Unfavorable