See Clear Company manufactures clear plastic CD cases. It applies varlable overhead based on the number of machine hours used. Information regarding See Clear's overhead for the month of December follows: Standard Unit Cost Standard Quantity 0.2 machine hours per se.70 per machine Standard Rate Variable manufacturing overhead case hour s0.14 During December, See Clear had the following actual results: Number of units produced and sold Actual variable overhead cost 315, eee $ 45, 000 6e, eee Actual machine hours Required: Compute See Clear's varlable overhead rate varlance, varlable overhead efficlency varlance, and over- or underapplied varlable overhead. (Do not round Intermediate celculetions. Indicete the effect of each varlance by selecting "F" for favorable, "U" for unfavoreble, and "None" for no effect (I.e., zero verlance).) Variable Oveead Rate Variance Variable Overnead Efficiency Variance Variable Overhead Spending Variance