Imme Corporation's variable overhead is applied on the basis of direct labor-hours.The company has established the following variable overhead standards for product I81Z: 
The following data pertain to the most recent month's operations during which 1,360 units of product I81Z were made: 
Required:
a.What was the variable overhead rate variance for the month?
b.What was the variable overhead efficiency variance for the month?
Definitions:
Mental Health Problem
A mental health problem is a broad term encompassing a range of psychological symptoms that affect an individual's emotional and psychological well-being.
Satisfaction
The feeling of pleasure or contentment that arises from the fulfillment of desires, expectations, or needs.
Therapist
A professional trained to provide psychological treatment and support, often specializing in specific areas such as cognitive behavioral therapy or psychoanalysis.
Psychotherapy
A form of treatment for mental health issues using psychological methods, typically involving verbal communication.
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