The following data have been provided by Leason Corporation: 
Required:
Compute the variable overhead rate variances for lubricants and for supplies. Indicate whether each of the variances is favorable (F) or unfavorable (U). Show your work!
Definitions:
Origin Point
The point in a coordinate system from which all measurements begin, often represented as (0,0) in a two-dimensional space or (0,0,0) in three-dimensional space.
Coordinate Dimensions
Coordinate dimensions are measurements that provide the exact placement or location of features on a part, specified from a reference point, line, or surface known as a datum.
Common Axis
Refers to the shared axis around which components or features are symmetrical or rotate, promoting alignment.
Rotates
The action of an object turning or spinning around an axis, either in a circular or semi-circular direction.
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