Computer the variable MOH rate and efficiency variances given the following information: Top Shoe Mfg. uses direct labor hours as the allocation base in its predetermined OH rate. The company has the following standard variable MOH cost for each left-handed shoe: 3.7 standard labor hours per left-handed shoe at $9.25 per labor hour. Last month, employees actually worked 19,000 labor hours to make 5,000 left-handed shoes. (Round off your answers to 2 decimal places). Variable MOH was actually $170,000. Actual Hours Actual Hours Actual Hours Standard Hours X X X X Actual Rate Standard Rate Standard Rate Standard Rate Calculate the ROI for Yr. 2 given the following data: Calculate your answer to five decimal points. Income Operating Assets Sales Yr. 1 $13,500 $109,009 $122,093 Yr. 2 $19,332 $134,231 $155,301