The following standards for variable overhead have been established for a company that makes only one product: 3.3 hours Standard hours per unit of output.... Standard variable overhead rate $16.05 per hour The following data pertain to operations for the last month: Actual hours... 8,700 hours Actual total variable overhead cost.. $142,245 Actual output.. 2,600 units a. What is the variable rerhead rate variance for the month? b. What is the variable overhead efficiency variance for the month