-YVELTHC Tave been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 7.8 hours $12.55 per hour The following data pertain to operations for the last month: Actual hours Actual total variable overhead cost Actual output 2,900 hours $36,975 200 units What was the variable overhead efficiency variance for the month? Mauve Company uses a standard cost system that applies manufacturing overhead to units of product on the basis of direct labour hours (DLHs). The following data pertain to last month Actual Hours Worked Budgeted Fixed Overhead Costs Actual Fixed Overhead Costs Standard Hours Allowed Predetermined Overhead Rate 2,400 DLHS $10,000 $10,400 2,500 DLHSI $5 per DLH What was the fixed overhead budget variance