Question 76 (1.25 points) Variable overhead efficiency (quantity) variance: O $3,000 Unfavorable O $2,800 Unfavorable $2,800 Favorable O none of these O $3,000 Favorable Question 77 (1.25 points) Variable overhead rate variance: O $2,800 Favorable O $3,000 Unfavorable 0 $3,000 Favorable O none of these O $2,800 Unfavorable