Variable Overhead Variances, Service Company Rostand Inc: operates a delivery service for over 70 restaurants. The corporation has a fleet of vehicles and has invested in a sophisticated, computerized communications system to coordinate its deliveries. Rostand has gothered the following actual data on last year's delivery operations: Rostand employs a standard costing system. During the year, a variable overhead rate of 35.10 ner hour was used. The labor standard fequires 0.80 heur per dellyery. Required: 1. Compute the standard hours allowed for actual dellveries made last year. direct sabor hours 2. Compute the variable overhead spending and efficiency variances. Enter amounts as positive numbers and select Favorable or Untavorabie