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

Required:

1. Using the columnar approach, calculate the variable overhead spending and efficiency variances.

Spending variance	$
Efficiency variance	$

2. Using the formula approach, calculate the variable overhead spending variance.

$

3. Using the formula approach, calculate the variable overhead efficiency variance.

$

4. Calculate the total variable overhead variance.

$