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:
Proprietary
Relating to ownership or characteristics of an owner; in technology, it often refers to software or products that are owned by a specific company and have restrictions on usage and distribution.
Personal Information Manager
Software that functions as a personal organizer, allowing users to manage contacts, appointments, tasks, and more.
Setup.Exe
An executable file commonly used to install software applications on Windows operating systems.
Setup Program
Software used to install a new application or software package onto a computing device, guiding the user through the installation process.
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