Question: Simmons Industries produced 3,000 tables last month. The standard variable manufacturing overhead (MOH) rate used by the company is $ 18 per machine hour. Each

Simmons Industries produced 3,000 tables last month. The standard variable manufacturing overhead (MOH) rate used by the company is $ 18 per machine hour. Each table requires 0.5 machine hours. Actual machine hours used last month were 1,550 and the actual variable MOH rate last month was $ 17.00.

Requirements
1. Calculate the variable overhead rate variance.
2. Calculate the variable overhead efficiency variance.

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