Koppa corporations which makes skylights has provided the following data for january:
Budgeted production: 6,100 skylights
Acual production: 6,300 skylights
Standard machine hours per skylight: 6.6 machine -hours
Actual machine hours: 42,120

Budgeted variable overhead cost per machine hour:
Indirect labor: $5.90 permachine hour
Power: $1.00permacine hour

Actual total variable overhead costs:
Inirect labor: 268,306
Power: 41,922

Requiered:

Prepare a variable overhead performance report in good form showing the total variances, the spending variances, and the efficiency variances.