Freytag Corporation's variable overhead is applied on the basis of direct labor-hours.The company has established the following variable overhead standards for product N06C: 
The following data pertain to the most recent month's operations during which 1,600 units of product N06C were made: 
Required:
a.What was the variable overhead rate variance for the month?
b.What was the variable overhead efficiency variance for the month?
Definitions:
Behavioral Leadership Approach
A theory that focuses on identifying and studying the behaviors that lead to effective leadership.
Leadership Behavior
Actions, practices, and attitudes exhibited by leaders to influence others toward achieving organizational goals.
Performance
A measure of how well an individual, group, system, or component accomplishes a set of tasks or objectives.
Behavioral Leadership Theories
Theories that focus on analyzing and understanding leadership based on the behaviors and actions of leaders rather than on their traits or characteristics.
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