Variable Overhead Spending and Efficiency Variances, Columnar and Formula Approaches Rath Company provided the following information: Standard variable overhead rate (SVOR) per direct labor hour $3.75...

Variable Overhead Spending and Efficiency Variances,
Columnar and Formula Approaches
Rath Company provided the following information:
Standard variable overhead rate (SVOR) per direct labor hour $3.75
Actual variable overhead costs $222,816
Actual direct labor hours worked (AH) 57,200
Actual production in units 15,000
Standard hours (SH) allowed for actual units produced 60,000
Required:
1. Using the columnar approach, calculate the variable overhead spending and efficiency
variances.
2. Using the formula approach, calculate the variable overhead spending variance.
3. Using the formula approach, calculate the variable overhead efficiency variance.
4. Calculate the total variable overhead variance