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



Standard hours per unit of output 3.6 hours
Standard variable overhead rate $16.05 per hour


The following data pertain to operations for the last month:



Actual hours 5,000 hours
Actual total variable overhead cost $80,000
Actual output 1,300 units


Required:

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

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