$3.56 Variable Overhead Spending and Efficiency Variances, Columnar and Formula Approaches Gladys Company provided the following information: Standard variable overhead rate (SVOR) per direct labor hour $3.70 Actual variable overhead rate (AVOR) per direct labor hour Actual direct labor hours worked (AH) 56,800 Actual production in units 16,000 Standard hours (SH) allowed for actual units produced 53,000 Required: 1. Using the columnar approach, calculate the variable overhead spending and efficiency variances. Spending $ Efficiency $1 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. $