The following standards for variable overhead have been established for a company that makes only one product: 
The following data pertain to operations for the last month: 
Required:
a. What is the variable overhead rate variance for the month?
b. What is the variable overhead efficiency variance for the month?
Definitions:
Peripheral Edema
Swelling caused by excess fluid trapped in the body's tissues, commonly occurring in the ankles, feet, and legs.
Bulimia Nervosa
An eating disorder characterized by episodes of binge eating followed by compensatory behaviors such as purging to prevent weight gain.
Lanugo
Fine, soft hair, especially that which covers the body and limbs of a human fetus or newborn.
Alopecia
A condition resulting in partial or complete loss of hair from the body, including the scalp, often due to genetic, hormonal, or autoimmune factors.
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