Variable Overhead Variances:
A

Essay

Variable overhead variances:
a. Variable overhead spending variance:
$\begin{array}{|l|l|}\hline \text { Budgeted variable overhead for actual hours } & \\\hline \text { (\$5.00/hr' } 10,900 \mathrm{hr}) & \$ 54,500 \\\hline \text { Less actual variable overhead costs } & 55.100 \\\hline \text { Variable overhead spending variance } & \$ 600(\mathrm{U}) \\\hline\end{array}$