Q15: **side note: determine if each one are favourable, unfavourable or neither

Wildhorse Co. uses a standard job cost system with a normal capacity of 25,900 direct labour hours. Wildhorse Co. produces 12,800 units, which cost $215,100 for direct labour (23,900 hours), $25,600 for variable overhead, and $139,520 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. Variable overhead spending variance Favourable Neither favourable nor unfavourable Variable overhead efficiency variance $ Unfavourable