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The variable overhead efficiency variance is linked to the efficient use of direct labor. To the extent that using more(less) direct labor than expected causes variable overhead to increase (decrease the variable overhead efficiency variance shows the impact on overhead spending. Variable overhead efficiency variance = (Variable overhead rate x Actual DLH) - (Variable overhead rate x Standard DLH) Example: Adler Company budgeted the following amounts at the beginning of the year: Units 150,000 Direct labor hours 15,000 Variable overhead $30,000 Fixed overhead $69,000 At the end of the year, Adler provided the following actual data: Units 140,000 Direct labor hours 14,300 Variable overhead $27,600 Fixed overhead $70,000 Adler Company's variable overhead rate is $ per direct labor hour; fixed overhead rate is $ per direct labor hour; and total overhead rate is $ per direct labor hour. The standard hours for actual production equal direct labor hours. Fill in the following table, being sure to select the appropriate direction for the variance (Favorable or Unfavorable). Enter all amounts as positive numbers. Actual Applied Variance Variable overhead $ Fixed overhead Total overhead Next, we can break down the total variable overhead variance into the spending and efficiency variances. Variable overhead spending variance = $27,600 - $2 x 14,300) = $27,600 - $28,600 = $1,000 Favorable The variable overhead spending variance tells us that Adler spent $1,000 less than expected on variable overhead. Variable overhead efficiency variance = ($2 x 14,300) - ($2 x 14,000) = $28,600 - $28,000 = $600 Unfavorable The variable overhead efficiency variance shows the impact of working hours than standard for the actual production of 140,000 units. This resulted in $600 variable overhead than standard