How to find the Efficiency variance for all the variable costs? Given the following information:

If you need, here is a link to the excel documents

Job Type Band Major Repairs Band Minor Repairs Orchestral Major Repairs Orchestral Minor Repairs Rush Jobs Total Band Major Repairs Band Minor Repairs Orchestral Major Repairs Orchestral Minor Repairs Rush Jobs Planned vs Acutal Jobs No. of Jobs Planned Actual Hrs/Job No. of Jobs Hrs/Job 390 7 450 7 1830 2 1740 3 540 6 510 7 1560 4 1650 3.6 50 4370 3 55 2.8 4405 Planned and Actual Prices Planed Price Actual Price 400 400 70 90 300 300 130 100.8 150 150 Planned and Actual costs Planned Actual Variable Fixed Variable Fixed Advertising 12000 12500 Depriciation 3600 3600 Office Rent 48000 48000 Miscellaneous 4500 4400 Replacement Part Expense- Major Repairs 50 60 Replacement Part Expense- Minor Repairs 10 10 Shipping Expense (per Package) 30 35 Shippment Percentage 35% 35% Salaried Employees (per Job) 38000 38000 Hourly Employees (per hour) 20 20 Owner's Salaries (Base +% of sales) 5% 60000 5% 60000 Rush Job wages (per hour) 25 25 Note: Plan is $35 per hour vs Actual is $30 per hou Note: Plan is $32.5 per hour vs $28 per hour