how do i find variable overhead variance and variable overhead efficiency variance

Varvel Parts. manufactures auto One Of the Company'S grod.Ztg iS a Set Of Seat Coverg that adjusted nearly any The has a Standard System in use all Of its According the Standardg that have been get fur the get covers. the factory Should work h.rS each 1.3BO gets Of The Standard COStS with this Of are: Oict materials Oict labor Variable marufacturi.rg Overhead (based on direct Total S 45, 738 S 6.330 S 3.16B Per set Of Cove $23.10 1.60 S2B20 During August. the factory worked only 1.000 direct and 2.500 Sets Of covers. The follNing actual COStS were during the Oict materials yards} Oict labor Variable marufacturi.rg Overhead the rn&-nth were in production. Total S 56,000 S 3.250 S 4.500 Per set Of Cove Sugc 3.70 S27.gc At Standard. each Set Of CCNerS Sh&'ld require 330 yards Of material All Of the materials purchased during