Variable Overhead Spending and Efficiency Variances, Columnar and Formula Approaches Aretha Company provided the following information: Standard variable overhead rate (SVOR) per direct labor hour $3.70 Actual variable overhead costs $206,816 Actual direct labor hours worked (AH) 56,200 Actual production in units 14,000 Standard hours (SH) allowed for actual units produced 56,000 Using the columnar approach, calculate the variable overhead spending and efficiency variances. Using the formula approach, calculate the variable overhead spending variance. Using the formula approach, calculate the variable overhead efficiency variance. Calculate the total variable overhead variance