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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 Standard Actual Hours Hours Actual Rate Standard Rate Standard Rate Standard Rate