The following data for March have been provided by Fickling Corporation, a producer of precision drills for oil exploration: 
Required:
Compute the variable overhead rate variances for indirect labor and for power for March. Indicate whether each of the variances is favorable (F) or unfavorable (U). Show your work!
Definitions:
Pizza Restaurant
A food service venue that specializes in preparing and serving various types of pizza along with other related dishes.
Population
The total number of people inhabiting a particular area or country, often analyzed for demographic trends and statistics.
Wages
The compensation received by employees for their labor, typically expressed as an hourly rate or annual salary.
Products
Goods or services offered by businesses to consumers in exchange for payment.
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