Raven applies overhead based on direct labor hours. The variable overhead standard is 11 hours at $20 per hour. During July, Raven spent $177,700 for variable overhead. 8,440 labor hours were used to produce 1,250 units. What is the variable overhead rate variance?

Raven applies overhead based on direct labor hours. The variable overhead standard is 11.0 hours at $20.0 per hour. During July, Raven spent $966,700 for variable overhead. 47,380 labor hours were used to produce 4,350 units. What is the variable overhead efficiency variance?

Raven applies overhead based on direct labor hours. The variable overhead standard is 7.0 hours at $16.0 per hour. During July, Raven spent $386,700 for variable overhead. 23,890 labor hours were used to produce 3,600 units. What is the variable overhead efficiency variance?