Hello tutor please given General accounting question answer do fast and properly explain all answer

The following standards for variable overhead have been established for a company that makes only one product: - Standard hours per unit of output: 5.5 hours - Standard variable overhead rate: $15 per hour The following data pertains to operations for the last month: - Actual hours: 8,000 hours - Actual total variable overhead cost: $120,000 Actual output: 1,400 units Required: A. What is the variable overhead rate variance for the month? B. What is the variable overhead efficiency variance for the month