Question #2: Following is information for 2009 for Ampax Industries: Units manufactured Direct labor hours (total, for all units) Machine hours (total, for all units) Variable overhead (total, for all units) Fixed overhead (total, for all units) Actual Results 11,000 2,750 2,200 $77,000 $90,000 Static Budget 10,000 3,333 2,000 $70,000 $97,000 Required: A) Calculate the variable overhead efficiency variance assuming the company allocates variable overhead using direct labor hours as the allocation base. B) Calculate the variable overhead efficiency variance assuming the company allocates variable overhead using machine hours as the allocation base