The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output		7.6	hours
Standard variable overhead rate	$	14.00	per hour

The following data pertain to operations for the last month:

Actual hours		2,800	hours
Actual total variable manufacturing overhead cost	$	39,910
Actual output		150	units

What is the variable overhead efficiency variance for the month?

2.

Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month:

Budgeted level of activity		8,500	MHs
Actual level of activity		8,700	MHs
Standard variable manufacturing overhead rate	$	7.20	per MH
Actual total variable manufacturing overhead	$	60,200

What was the variable overhead rate variance for the month?