Variable Overhead Spending and Efficiency Variances, Columnar and Formula Approaches Rath Company provided the following information: Standard variable overhead rate (SVOR) per direct labor hour $3.75 Actual variable overhead costs $222,816 57,200 Actual direct labor hours worked (AH) 15,000 Actual production in units Standard hours (SH) allowed for actual units produced 60,000 Required: 1. Using the columnar approach, calculate the variable overhead spending and efficiency variances. Enter amounts as positive numbers. (1) Actual VOH (2) AH X SVOR (3) SH x SVOR Spending Efficiency 2. Using the formula approach, calculate the variable overhead spending variance. Enter amount as a positive number. 3. Using the formula approach, calculate the variable overhead efficiency variance. Enter amount as a positive number. 4. Calculate the total variable overhead variance. Enter amount as a positive number