E$9-13($Algo$)$ Calculating Variable Manufacturing Overhead Variances $[$LO $9-5]$

Lamp Light Limited $($LLL$)$ manufactures lampshades. It applles variable overhead on the basis of direct labor hours. Information from LLL$\text{'}$s standard cost card follows:

$\backslash$table$[[,$Standard,,Standard$],[$Variable manufacturing overhead,Quantity,Standard Rate Unit Cost,$]]$

During August, LLL had the following actual results:

$\backslash$table$[[$Units produced and sold,$25,500],[$Actual variable overhead,$9,540],[$Actual direct labor hours,$16,500]]$

Required:

Compute LLL$\text{'}$s variable overhead rate variance, variable overhead efficlency variance, and over$-$ or underapplied variable overhead.

Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$

Answer is complete but not entirely correct.

$\backslash$table$[[$Variable Overhead Rate Variance,$$,3,630ox,$F$,0],[$Variable Overhead Efficiency Variance,$$,960,U,0],[$Variable Overhead Spending Variance,$$,3,660,F,0]]$