4-variance analysis, fill in the blanks. Rozema, Inc., produces chemicals for large biotech companies. It has the following data for manufacturing overhead costs during August 2015:

Variable Fixed

Actual costs incurred $31,000 $18,000

Costs allocated to products 33,000 14,600

Flexible budget 13,400

Actual input*budgeted rate 30,800

Use F for favorable and U for unfavorable:

Variable Fixed

(1) Spending variance $_____ $_____

(2) Efficiency variance _____ _____

(3) Production-volume variance _____ _____

(4) Flexible-budget variance _____ _____

(5) Underallocated (overallocated) manufacturing overhead _____ _____