Variable manufacturing overhead Standard Quantity 0.6 machine hours: per case Standard Rate $1.10 per machine Standard Unit Cost hour $ 0.66 During December, See Clear had the following actual results: Number of units produced and sold 102,000 Actual variable overhead cost Actual machine hours $ 73,600 61,000 Required: Compute See Clear's variable overhead rate variance, variable overhead efficiency variance, and over- or underapplied variable overhead. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Variable Overhead Rate Variance Variable Overhead Efficiency Variance Variable Overhead Spending Variance Answer is not complete. U F U