Data pertain to operations for the last month

Question

The following standards for variable overhead have been established for a company that makes only one product:

• Standard hours per unit of output: 4.5 hours
• Standard variable overhead rate: $16.00 per hour

The following data pertain to operations for the last month:

• Actual hours: 8,200 hours
• Actual total variable overhead cost: $125,000
• Actual output: 1,810 units

1. What is the variable overhead rate variance for the month?
2. What is the variable overhead efficiency variance for the month?