CWB Inc.'s standard cost card for direct labor and variable manufacturing overhead are as follows.

Direct Costs	Standard Quantity (unit: hours)	Standard Price (unit:$ per hour)
Direct Labor	0.1	10
Manufacturing Overhead	0.1	7

Actual results were as follows:
The number of units sold and produced was 12000 units.
The variable overhead cost was $5000 for 1000 hours.

Variable overhead rate variance.

Variable overhead efficiency variance.