Variable Overhead Spending and Efficiency Variances Bittermen Company, which uses standard costing, reported the following overhead information for the last quarter of the year:

What is the variable overhead spending variance?

What is the variable overhead efficiency variance?

Actual overhead incurred Fixed Variable Budgeted fixed overhead Variable overhead rate per direct labor hour Standard hours allowed for actual production Actual labor hours used $10,500 66,810 11,000 5.00 13,100 13,000