Requirement 1a.

Juhasz Corporation makes a product with the following standards for direct labor and variable overhead:

	Standard Quantity or Hours			Standard Price or Rate
Direct labor		0.50	hours	$	24.00	per hour
Variable overhead		0.50	hours	$	4.40	per hour

In August the company produced 8,300 units using 4,260 direct labor-hours. The actual variable overhead cost was $17,466. The company applies variable overhead on the basis of direct labor-hours.

The variable overhead efficiency variance for August is:

Requirement 1b.

A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours.

Standard hours per unit of output		3.70	DLHs
Standard variable overhead rate	$	11.05	per DLH

The following data pertain to operations for the last month:

Actual direct labor-hours		9,000	DLHs
Actual total variable manufacturing overhead cost	$	95,830
Actual output		2,200	units

What is the variable overhead rate variance for the month?