15. Seeker Co. uses a standard cost system. The following information is from last year: Actual factory overhead ($35,000 fixed) $112.400 Actual direct labor costs (35,500 hours) $328,375 Standard direct labor cost for the 12,000 units produced: Standard hours allowed 36.000 Standard DLH rate per hour $10 The overhead budget for a 15.000 unit planned activity: Variable overhead $90,000 Fixed overhead 33,750 Total $123.750 A. How much is the variable overhead efficiency variance? a. $6,400 unfavorable b. $1,000 unfavorable c. $1,000 favorable d. $6,400 favorable How much is the variable overhead spending variance? a. $6,400 unfavorable b. $1,000 unfavorable c. $1,000 favorable d. $6,400 favorable How much is the fixed overhead volume variance? a. $1,000 unfavorable b. $6,750 unfavorable c. $1,000 favorable d. $6,750 favorable