I need help with the circled one i have figured out everything else

D CheckwuvmmGooglathmme > 2. Break down the difference computed in (1) above into a variable overhead rate variance and a variable overhead efciency variance. (Indicate the effect of each variance by selecting \"F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) 9 Answer is not complete. Variable overhead rate variance '_ Variable overhead efficiency variance eztomheducationmomfhmtpx Q > 0 Answer is complete and correct. Number of items shipped 195,000 a Standard direct laborhours per item Total direct laborhours allowed Standard variable overhead cost per hour Total standard variable overhead cost Actual variable overhead cost incurred Total standard variable overhead cost Total variable overhead variance $ 2,450 Unfavorable a 2. Break down the difference computed in (1) above into a variable overhead ratvariance and a variable overhead efciency variance. (Indicate the effect of each variance by selecting \"F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance\" 0 Answer is not complete