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:
Discriminate
The action of unfairly treating a person or particular group of people differently from others.
Quantities
Numerical amounts or values that represent the extent, size, or number of something.
Symbols
Abstract units of information that stand for or represent objects, ideas, or actions, forming the basis of human communication and thought.
Number Words
Words that denote numbers, allowing for the expression and communication of quantities.
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