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Company uses standard costingOverhead information

Company uses standard costingOverhead information for last quarter of the year:Actual overhead incurred:Fixed $10,500Variable $66,810Budgeted fixed overhead $11,000Variable overhead rate per direct labor hour $5Standard hours allowed for actual production 13,100Actual labor hours used 13,000A What is the variable overhead spending variance?B What is the variable overhead efficiency variance?(Spending variance is $1,810 unfavorable)

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