Top-Notch Clothing is a manufacturer of designer suits. The cost of each suit is the sum of three variable costs (direct materials costs, direct manufacturing labour costs, and manufacturing overhead costs) and one fixed-cost category (manufacturing overhead costs). Variable manufacturing overhead (VMOH) cost is allocated to each suit based on budgeted direct manufacturing labour-hours (DMLH) per suit. For June, each suit is budgeted to take 4 labour-hours. Budgeted VMOH costs per labour-hour is $11.00. The budgeted number of suits to be manufactured in June is 1,120. Actual VMOH costs in June were $51,520 for 1,140 suits started and completed. There was no beginning or ending inventory of suits. Actual DMLH for June were 4,480. Required 1. Calculate the flexible-budget variance, the rate variance, and the efficiency variance for VMOH. 2. Comment on the results.