2 The following information for September overhead expenditures is available: Budgeted output units 3,200 units Budgeted fixed manufacturing overhead $20,000 . Budgeted variable manufacturing overhead $5 per direct labor hour Budgeted direct manufacturing labor hours is 2 hours per unit Actual fixed manufacturing costs incurred $26,000 Actual direct manufacturing labor hours used 7,200 Actual variable manufacturing costs incurred $35,600 Actual units produced 3,400 REQUIRED: a. Compute variable overhead spending variance. b. Compute variable overhead efficiency variance. c. Compute fixed overhead spending variance. d. Compute Fixed overhead production-volume variance. For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac)