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Question 21 H&X Co. uses a standard job cost system with a normal capacity of 26,000 direct labour hours. H&X Co. produces 12,300 units, which cost $215,100 for direct labour (23,900 hours), $28,167 for variable overhead, and $134,685 for fixed overhead. The standard variable overhead per unit is $2 (2 hours at $1 per hour), and the standard fixed overhead per unit is $10.00 (2 hours at $5.00 per hour) Calculate the variable overhead spending variance and the variable overhead efficiency variance. Variable overhead spending variance $ Variable overhead efficiency variance$ Unfavourable Neither favourable nor unfavourable Favourable