2 pts Question 9 The accountants at Carter Corp. reported that the spending variance for fixed manufacturing overhead costs was $40,000 unfavorable. On the static budget for the year Carter had $410,000 listed for fixed overhead costs. This means that Their efficiency variance for fixed overhead costs was $40,000 unfavorable. Their sales volume variance for fixed costs was $40,000 favorable. Actual fixed overhead costs for the year were $370,000 Actual fixed overhead costs for the year was $450,000