Sade Inc.has provided the following data concerning one of the products in its standard cost system.Variable manufacturing overhead is applied to products on the basis of direct labor-hours. 
The company has reported the following actual results for the product for December: 
Required:
a.Compute the variable overhead rate variance for December.
b.Compute the variable overhead efficiency variance for December.
Definitions:
Integrity
Possessing the attribute of integrity and adhering firmly to ethical codes.
Mergers and Acquisitions
The consolidation of companies or assets through various types of financial transactions, including mergers, acquisitions, consolidations, and more.
Corporate Unity
The state of integration and coherent collaboration within a company, fostering a shared identity and purpose among its members.
PR Activities
Actions and strategies designed by public relations professionals to enhance the public image and communication efforts of an organization.
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