Variable overhead efficiency (quantity) variance: 0 $3,000 Unfavorable O $2,800 Favorable O none of these 0 $3,000 Favorable O $2,800 Unfavorable Question 77 (1.25 points) Variable overhead rate variance: O $3,000 Unfavorable O $2,800 Favorable O none of these O $2,800 Unfavorable O $3,000 Favorable Labor efficiency variance: O $7,000 Unfavorable O none of these O $7,000 Favorable O $4,000 Favorable $4,000 Unfavorable Question 75 (1.25 points) Labor rate variance: O $5,000 Unfavorable O none of these 0 $20,000 Unfavorable O $20,000 Favorable 0 $5,000 Favorable Variable overhead efficiency (quantity) variance: 0 $3,000 Unfavorable O $2,800 Favorable O none of these 0 $3,000 Favorable O $2,800 Unfavorable Question 77 (1.25 points) Variable overhead rate variance: O $3,000 Unfavorable O $2,800 Favorable O none of these O $2,800 Unfavorable O $3,000 Favorable Labor efficiency variance: O $7,000 Unfavorable O none of these O $7,000 Favorable O $4,000 Favorable $4,000 Unfavorable Question 75 (1.25 points) Labor rate variance: O $5,000 Unfavorable O none of these 0 $20,000 Unfavorable O $20,000 Favorable 0 $5,000 Favorable