The following standards for variable overhead have been established for a company that makes only one product:

Standard hours per unit of output5.5hoursStandard variable overhead rate$14.00per hour

The following data pertain to operations for the last month:

Actual hours9,200hoursActual total variable overhead cost$125,100Actual output1,660units

Required:a.What is the variable overhead rate variance for the month? and what is the the variable overhead efficiency