Standard Unit Cost Variable manufacturing overhead Standard Quantity 0.3 machine hours per case Standard Rate $1.10 per machine hour $ 0.33 During December, See Clear had the following actual results: Number of units produced and sold Actual variable overhead cost Actual machine hours 240,000 $ 78,000 66,000 Required: Compute See Clear's variable overhead rate variance, variable overhead efficiency variance, and over- or underapplied variable overhead. (Do not round Intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (.e., zero variance).) $ 6,600 Variable Overhead Rata Variance Variable Overhead Efficiency Variance Variable Overhead Spending Varianco