ProChem, Inc., produces chemicals for large biotech companies. It has the following data for manufacturing overhead costs during August 2017:

___________________________________ Variable ___________ Fixed_

Actual costs incurred …………………….         $35,000 …………      $16,500

Costs allocated to products ………………       36,000 …………       15,200

Flexible budget …………………………..             –––––– …………       16,000

Actual input * budgeted rate ……………      31,500 …………        ––––––

Fill in the blanks. Use F for favorable and U for unfavorable:

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Variable Fixed (1) Spending variance (2) Efficiency variance (3) Production-volume variance (4) Flexible-budget variance (5) Underallocated (overallocated) manufacturing overhead