Stelluti Corporation's Variable Overhead Is Applied on the Basis of Direct

Essay

Stelluti Corporation's variable overhead is applied on the basis of direct labor-hours.The standard cost card for product H67F specifies 7.8 direct labor-hours per unit of H67F.The standard variable overhead rate is $6.50 per direct labor-hour.During the most recent month,400 units of product H67F were made and 2,900 direct labor-hours were worked.
The actual variable overhead incurred was $20,155.
Required:
a.What was the variable overhead rate variance for the month?
b.What was the variable overhead efficiency variance for the month?