Wisteria Co. produces snowboards and uses a standard cost system. Variable overhead is applied using direct labor hours. Standards allowed for each unit are 5.2 hours of labor at a standard variable overhead rate of $720. During December, Wisteria Co. produced 3,100 snowboards. Materials purchases totaled 21,500 pounds at a total cost of $224,780. Materials usage totaled 20,990 pounds. Payroll totaled $183,740 for 17.120 hours worked. Variable overhead incurred totaled $120,494. a. Calculate the variable overhead rate variance. (Do not round your intermediate calculations. Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (l.e., zero variance).) Rate Variance b. Calculate the variable overhead efficiency variance. (Indicate the effect of variance by selecting "Favorable", "Unfavorable", or "None" for no effect (i.e., zero variance). Do not round your intermediate calculations and round your final answer to the nearest whole dollar amount.) Efficiency Variance