Rath Company provided the following information:

Standard variable overhead rate (SVOR) per direct labor hour		$3.75
Actual variable overhead costs		$222,816
Actual direct labor hours worked (AH)		57,200
Actual production in units		15,000
Standard hours (SH) allowed for actual units produced		60,000

Required:

1. Using the columnar approach, calculate the variable overhead spending and efficiency variances. Enter amounts as positive numbers.

(1)

(2)

(3)

	Spending		Efficiency

2. Using the formula approach, calculate the variable overhead spending variance. Enter amount as a positive number.

$

3. Using the formula approach, calculate the variable overhead efficiency variance. Enter amount as a positive number.

$

4. Calculate the total variable overhead variance. Enter amount as a positive number.

$