eBook Show Me How Standard variable overhead rate (SVOR) per direct labor hour $4.70 Actual variable overhead costs $335,750 Actual direct labor hours worked (AH) 69,200 Actual production in units 14,000 Standard hours (SH) allowed for actual units produced 70,000 Required: 1. Using the columnar approach, calculate the variable overhead spending and efficiency variances. Enter amounts as positive numbers and select Favorable (F) or Unfavorable (U). (1)Actual hours (2)Spending variance (3)SH x SVOR U F Spending Efficiency 2. Using the formula approach, calculate the variable overhead spending variance. Enter amount as a positive number and select Favorable or Unfavorable. 10,380 X Unfavorable 3. Using the formula approach, calculate the variable overhead efficiency variance. Enter amount as a positive number and select Favorable or Unfavorable. 3,760 Favorable 4. Calculate the total variable overhead variance. Enter amount as a positive number and select Favorable or Unfavorable. 6,620 X Unfavorable Feedback Check My Work