units Produced	131,200
standard direct labor hours per unit	0.2
standard variable overhead rate (per direct labor hour)	3.4
actual variable overhead costs	$88,670.00
actual hours worked	26,350

1. Calculate the variable overhead spending variance using the formula approach. (If you compute the actual variable overhead rate, carry your computations out to five significant digits and round the variance to the nearest dollar.)

2. Calculate the variable overhead efficiency variance using the formula approach.

3. Calculate the variable overhead spending variance and variable overhead efficiency variance using the three-pronged graphical approach.

- Variable Overhead Spending Variance = ?
-Variable Overhead Efficiency Variance = ? ***** i especially need help with 2 and the Variable Overhead Efficiency Variance in #3