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

Standard hours per unit of output4.4hoursStandard variable overhead rate$16.00per hour

The following data pertain to operations for the last month:

Actual hours8,100hoursActual total variable overhead cost$124,990Actual output1,820units

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

b.What is the variable overhead efficiency variance for the month?