A company provided the following information:

Standard variable overhead rate (SVOR) per direct labor hour .... $4.50

Actual variable overhead rate (AVOR) per direct labor hour .... $4.52

Actual direct labor hours worked (AH) ................36,100

Actual production in units ........................12,000

Standard hours allowed for actual units produced (SH) .....36,000

Required:

1. Using the columnar approach, calculate the variable overhead spending and efficiency variances.

2. Using the formula approach, calculate the variable overhead spending variance.

3. Using the formula approach, calculate the variable overhead efficiency variance.

4. Calculate the total variable overhead variance.