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:
Losing Control
is the process or feeling of not being able to manage or influence events or outcomes, often leading to stress or anxiety.
Challenge And Stress
The psychological and physical responses to demands or pressures that are perceived as opportunities for growth or threats to well-being, respectively.
Too-Much-Talent Effect
The phenomenon where having too many highly talented individuals in a team leads to diminishing returns, often because of coordination failures or ego clashes.
Team Coordination
The process of integrating activities, efforts, and resources among team members to achieve common goals efficiently.
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