Variable Overhead Variances, Service Company Rostand Inc. operates a delivery computerized communications system to coordinate its deliveries. Rostand has gathered the following actual data Deliveries made: Direct labor: Actual variable overhead: $159,700 Rostand employs a standard costing system. During the year, a variable overhead rate of $5.00 per hour was used. The labor standard requires 0.80 hour per delivery. Required: service for over 70 restaurants. The corporation has a fleet of vehicles and has invested in a sophisticated, on last year's delivery operations: 39,700 33,000 delivery hours$9.00 1. Compute the standard hours allowed for actual deliveries made last year. Round your answer to the nearest hour. hours 2. Compute the variable overhead spending and efficiency variances. Note: Enter variance amounts as positive values. Then select Favorable or Unfavorable from the dropdown list to designate the type of variance. Spending variance: Efficiency variance: (Pr Previous Next