Compass Company Uses Labor Hours to Allocate Its Variable Overhead

Compass Company uses labor hours to allocate its variable overhead costs.Mr.Dailey,the production manager has been told that his direct labor and variable overhead variances for the past month were as follows:
T $$\begin{array} { | l | c | } \hline \text { Direct labor rate variance: } & \$ 3,000 \mathrm {~F} \\\hline \text { Direct labor efficiency variance: } & \$ 6,000 \mathrm { U } \\\hline \text { Variable overhead spending variance: } & \$ 2,000 \mathrm { U } \\\hline \text { Variable overhead efficiency variance: } & \$ 3,000 \mathrm { U } \\\hline\end{array}$$ he production V.P.has asked Mr.Dailey to account for his overhead variances for the month.Required:
Explain the meaning of the two variable overhead variances and Mr.Dailey's responsibility for them.