8- 21 4- variance analysis, fill in the blanks. Rozema, Inc., produces chemicals for large biotech compa-nies. It has the following data for manufacturing overhead costs during August 2013: Variable Fixed Actual costs incurred $ 31,000 $ 18,000 Costs allocated to products 33,000 14,600 Flexible budget 13,400 Actual input x 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 OH _____ _____