Rostand Inc. operates a delivery service for over 10 restaurants. The corporation has a fleet of vehides and has invested in a sophisticated, computerized communications system to coordinate it deliverita. Rostand has gothered the following actual data on last year's delivery operations Deliveries made 38,600 Direct labor 31,000 direct labor hours $14.00 Actual variable overhead 5157.700 Rostand employs a standard costing system. During the year, a variable overhead rate of $5.10 per hour was used. The labor standard requires 0.00 hour per delivery Required: 1. Compute the standard hours allowed for actual deliveries modelost year direct labor hours 2. Compute the variable overhead spending and efficiency variances Enter amounts as positive numbers and select favorable or Unfavorable Spending vanance Emiciency variance