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Variable Overhead Variances:
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Variable overhead variances:
a. Variable overhead spending variance:
 Budgeted variable overhead for actual hours  ($5.00/hr’ 10,900hr)$54,500 Less actual variable overhead costs 55.100 Variable overhead spending variance $600(U)\begin{array}{|l|l|}\hline \text { Budgeted variable overhead for actual hours } & \\\hline \text { (\$5.00/hr' } 10,900 \mathrm{hr}) & \$ 54,500 \\\hline \text { Less actual variable overhead costs } & 55.100 \\\hline \text { Variable overhead spending variance } & \$ 600(\mathrm{U}) \\\hline\end{array}

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b. Variable overhead efficiency variance...

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