Smoky BBQs Ltd. controls variable manufacturing overhead costs with assembly-line hours as the denominator. Fixed manufacturing overhead costs are applied on a unit-of-output basis. Each BBQ is allowed 10 assembly-line hours and standard variable manufacturing overhead totals $650 per unit. Budgeted fixed manufacturing overhead totals $29,400 for 420 BBQ. During July 4,200 assembly-line hours were incurred and 400 BBQs were produced. Actual manufacturing overhead costs for July were $260,400 for variable expenses and $32,300 for fixed expenses.

What are the variable overhead rate and efficiency variances?

		$12,600F; $13,000U
		$9,700F; $1,400U
		$2,900U; $1,400U
		$2,000 F; $3,000 U