Variable Overhead Spending and Efficiency Variances, Columnar and Formula Approaches

Gladys Company provided the following information:

Standard variable overhead rate (SVOR) per direct labor hour	$3.90
Actual variable overhead rate (AVOR) per direct labor hour	$3.62
Actual direct labor hours worked (AH)	55,600
Actual production in units	10,000
Standard hours (SH) allowed for actual units produced	53,000