overhead costs. There were 290 training programs and the consultants spent a total of 3,050 consulting hours to train the clients. Do not enter dollar signs or commas in the input boxes. Round your answer to 2 decimal places. a) Calculate the direct labor price variance. Actual Labor Rate: : Standard Labor Rate: ! Direct Labor Price Variance: 5 b) Calculate the direct labor efficiency variance. Actual DLH: Standard DLH for Actual Output: Direct Labor Efficiency Variance: 1 c) Calculate the variable averhead spending variance. Actual Rate: $ Standard Rate: $ Variable Overhead Spending Variance: $ d) Calculate the variable overhead efficiency variance. Actual Quantity: Standard Quantity for Actual Output: Variable Overhead Efficiency Variance: $ overhead costs. There were 290 training programs and the consultants spent a total of 3,050 consulting hours to train the clients. Do not enter dollar signs or commas in the input boxes. Round your answer to 2 decimal places. a) Calculate the direct labor price variance. Actual Labor Rate: : Standard Labor Rate: ! Direct Labor Price Variance: 5 b) Calculate the direct labor efficiency variance. Actual DLH: Standard DLH for Actual Output: Direct Labor Efficiency Variance: 1 c) Calculate the variable averhead spending variance. Actual Rate: $ Standard Rate: $ Variable Overhead Spending Variance: $ d) Calculate the variable overhead efficiency variance. Actual Quantity: Standard Quantity for Actual Output: Variable Overhead Efficiency Variance: $