The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard labour hours per unit of output 1.7 hours Standard labour rate $14.05 per hour The following data pertain to operations for the last month: Direct Materials Purchased 8.100 litres at $3.10 per litre Direct Materials Used 7.600 litres Direct Labour Used 2,200 hours at $8.25 per hour Actual Variable Manufacturing Overhead $4.175 1. What was the variable overhead spending variance for the month? a. $130 unfavourable b. $4,450 unfavourable. c. $4,338 unfavourable. d. $130 favourable. 2. What was the labour rate variance for the month? a. $2,950 favourable. b. $2950 unfavourable. c. $1,295 unfavourable. d. $1,295 favourable