Deschamp Corporation's variable overhead is applied on the basis of direct labor-hours. The company has established the following variable overhead standards for product O28H: 
The following data pertain to the most recent month's operations during which 2,160 units of product O28H 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:
Organizational Performance Metrics
Organizational performance metrics are quantifiable measures used to assess how effectively a company or its departments are achieving their objectives and goals.
Employment Statistics
Data and figures that relate to employment rates, unemployment, sectors of employment, and demographics of the workforce.
Job Offers Accepted
Refers to the number or percentage of job offers that have been formally accepted by candidates.
Expressing Interest
Demonstrating enthusiasm or intent regarding a particular opportunity, position, or idea.
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