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:
Interest
The charge for the privilege of borrowing money, typically expressed as an annual percentage rate.
Social Mores
Strict norms that control moral and ethical behavior in a culture.
Uniformly
In a consistent or identical manner across a given set of conditions or cases.
Significant
Having a particular meaning, importance, or consequence, often in a specific context.
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