Hallow Company Uses Standard Costing A $\quad$ Calculate the Variable Overhead Rate

Essay

Hallow Company uses standard costing.Overhead is applied to products on the basis of standard direct labour hours for actual production.Data for Hallow follows: $\begin{array}{lr}\text { Standard direct labour hours allowed for actual output } & 110,000 \\\text { Actual direct labour hours } & 115,000 \\\text { Direct labour hours budgeted in the master budget } & 120,000 \\\text { Budgeted total variable overhead cost } & \$ 360,000 \\\text { Actual variable overhead cost } & \$ 328,000\end{array}$ A. $\quad$ Calculate the variable overhead rate.
B. $\quad$ Calculate the total variable overhead applied to production.
C. $\quad$ Calculate the variable overhead spending variance.
D. $\quad$ Calculate the variable overhead efficiency variance.
E. $\quad$ Calculate the total variable overhead variance.