West Coast Containers manufactures a high quality container in which to ship electronic equipment. Actual production was 18,000 containers using 9,500 machine-hours. Actual variable costs were $20 per machine-hour. The current year operating budget is based on production of 20,000 containers with 0.8 machine-hour allowed per container. Variable manufacturing overhead is anticipated to be $220,000. Calculate the variable overhead rate and efficiency variances. Calculations s/b 2 decimal places.