vitko corporation makes automotive engines for most current month budget production was 6,000 engines. standard power cost is $8.80 per machine hours . company standards shows that each engines requires 6.1 machine hours . Actual production was 6400 engines. Actual machine hours were 38,730 actual power cost 350,628
Evaluate the rate and efficiency variance for variable overhead item power cost and indicate if those variance are favorable or unfavorable