Question 21 Your answer is partially correct. Try again. H&X Co. uses a standard job cost system with normal capacity of 25,400 direct labour hours. H&X Co. produces 12,400 units, which cost $161,000 for direct labour (23,000 hours), $10 00 (2 uss a eF o d, and $132,680 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 hours at per hour). Calculate the varia ble overhead spending variance and the variable overhead efficiency variance. 5148 Unfavourable Variable overhead spending variance 1000 Favourable Variable overhead efficiency variance $