The following standards for variable manufacturing overhead have been establis

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output

0.6 hours

Standard variable overhead rate

$17.55 per hour

The following data pertain to operations for the last month:

Actual hours

6200 hours

Actual total variable overhead cost

$110670

Actual output

10200 units

Required:

a. What is the variable overhead spending variance for the month?

b. What is the variable overhead efficiency variance for the month?