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

Standard hours per unit of output $6\mathrm{.}5$ hours

Standard variable overhead rate $ $13\mathrm{.}00$ per hour

The following data pertain to operations for the last month:

Actual hours $9,800$ hours

Actual total variable overhead cost $ $125,200$

Actual output $1,500$ units

Required:

What is the variable overhead rate variance for the month?

What is the variable overhead efficiency variance for the month?