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:
Natural Science Research
A systematic investigation aimed at acquiring knowledge about the natural world, employing methods of observation, experimentation, and analysis.
Practical Value
The usefulness or applicability of something in real-world situations.
Real-World Applications
Refers to the practical or actual use of a concept, theory, or invention in day-to-day life or in specific industries.
Scientific Theories
Well-substantiated explanations of some aspect of the natural world, based on a body of evidence that has been repeatedly confirmed through observation and experimentation.
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