Calcagno Corporation's variable overhead is applied on the basis of direct labor-hours. The company has established the following variable overhead standards for product B47W:
The following data pertain to the most recent month's operations during which 520 units of product B47W 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:
Black Men
A demographic descriptor referring to male individuals of African descent or having dark skin pigmentation.
Superfluous
Exceeding what is sufficient or required; excess or unnecessary.
Doctors' Incomes
Doctors' Incomes pertain to the earnings received by medical professionals, which can vary greatly based on factors like specialty, location, and experience.
Demand
The quantity of a good or service that consumers are willing and able to purchase at various prices during a given period.
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