Variable Overhead Spending and Efficiency Variances, Columnar and Formula Approaches Rath Company provided the following information: Standard variable overhead rate (SVOR) per direct labor hour$3.75 Actual variable overhead costs Actual direct labor hours worked (AH) Actual production in units Standard hours (SH) allowed for actual units produced Required: 1. Using the columnar approach, calculate the variable overhead spending and efficiency variances. Enter amounts as positive numbers $222,816 57,200 15,000 60,000 Spending Efficiency 2. Using the formula approach, calculate the variable overhead spending variance. Enter amount as a positive number 3. Using the formula approach, calculate the variable overhead efficiency variance. Enter amount as a positive number. 4. Calculate the total variable overhead variance. Enter amount as a positive number