Wisteria Co. produces snowboards and uses a standard cost system. Variable overhead is applied using direction Ser allowed for each unit are 5.3 hours of labor at a standard variable overhead rote of $8.20. During December, Wisteria Card 3,050 snowboards. Materials purchases totaled 21,700 pounds at a total cost of $224780. Materials usage totale 200 ports Payroll totaled $183,670 for 17.110 hours worked. Variable overhead incurred totaled $138,032. a. Calculate the variable overhead rate variance. (Do not round your intermediate calculations. Indicate the effect of lace by selecting "Favorable", "Unfavorable", or "None" for no effect (l.e., zero variancel) Rate Variance b. Calculate the variable overhead efficiency variance. (Indicate the effect of variance by selecting "Favorable". "Unfavorable "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.) Next > Cliniency Variance 29 of 50