4-5) In April, your firm budgeted production was 4,000 units. Actual production was 4,200 units. According to the firm budget, each unit requires 5.0 machine-hours. The actual machine-hours for the month were 31,000 machine-hours. The budgeted variable manufacturing overhead rate is $3.00 per machine-hour. The actual variable manufacturing overhead cost for the month was $83,000. 4) Based on the above information calculate the variable overhead efficiency variance. 5) Based on the above information calculate the variable overhead spending variance