Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

1. What variable manufacturing overhead cost would be included in the company’s planning budget for March?

2. What variable manufacturing overhead cost would be included in the company’s flexible budget for March?

3. What is the variable overhead rate variance for March?

4. What is the variable overhead efficiency variance for March?