Watson Corporation produces metal telephone poles. In the most recent month, the Company budgeted production of 4,100 poles. Actual production was 4,400 poles. According to standards, each pole requires 7.0 machine hours. The actual machine hours For the month were 31.140 machine hours. The standard variable manufacturing overhead Rate is $2.50 per machine hour. The actual variable manufacturing overhead cost for the Month was $83,787. . What was Watson's variable overhead efficiency variance? Label as Favorable or Unfavorable Suski Corporation has a standard cost system in which it applies manufacturing overhead to Products on the basis of standard machine hours at $5.90 per machine hour. The budgeted Level of activity for the month is 7,400 machine hours. During the month, the actual total variable manufacturing overhead cost was $42,750 and the actual level of activity for the period was 7,500 machine hours. What is the variable overhead rate variance for the month? Label as Favorable or Unfavorable Page 6 of 9