3-1? Fixed rnanufactuiing r:Ii..I'erheadI variance analysis [centinualidn ef sis}. Esquire Cicthing ailccates xed manufacturing everhead ta each suit using budgeted direct manufacturing iaiicr-ficurs per suit. Data pertaining tc fated manufacturing euerhead casts for June 2312 are budgeted, lm, and actual. $131915, 1} Ccmpute the spending variance fer iii-ted manufacturing overhead, Ccmment en the results. 2] Ccmpute the grududien-vaiume 1irariance fer June 2012. 1ii'li'hat inferences can Esquire Cit-thing draw frern this vaiiance