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

Standard hours per unit of output		4.5	hours
Standard variable overhead rate	$	16.00	per hour

The following data pertain to operations for the last month:

Actual hours		8,200	hours
Actual total variable overhead cost	$	125,000
Actual output		1,810	units

Required:

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

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