Hallow Company Uses Standard Costing A Calculate the Variable Overhead Rate

Hallow Company uses standard costing.Overhead is applied to products on the basis of standard direct labour hours for actual production.Data for Hallow follows:
$\begin{array}{lr}\text { Standard direct labour hours allowed for actual output } & 110,000 \\\text { Actual direct labour hours } & 115,000 \\\text { Direct labour hours budgeted in the master budget } & 120,000 \\\text { Budgeted total variable overhead cost } & \$ 360,000 \\\text { Actual variable overhead cost } & \$ 328,000\end{array}$ A. Calculate the variable overhead rate.
B. Calculate the total variable overhead applied to production.
C. Calculate the variable overhead spending variance.
D. Calculate the variable overhead efficiency variance.
E. Calculate the total variable overhead variance.