Sade Inc has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct-labor hours

Inputs -- Variable Manufacturing Overhead

Standard Quantity or Hours per Unit of Output -- .20 hours

Standard Price or Rate -- $7.00

The company has reported the following actual results for the product for December.

Actual Output = 5,300 units

Actual direct labor hours = 1,160 hours

Actual variable overhead rate = $6.80 per hour

REQUIRED:

a) compute the variable overhead rate variance for December

b) compute the variable overhead efficiency variance for December