8-26 4-variance analysis, fill in the blanks. Healthy Limited is a pharmaceutical and biotechnology company. It has the following data for manufacturing overhead costs during August 2018: Actual costs incurred Costs allocated to products Flexible budget Actual input budgeted rate Variable Fixed $36000 $20000 38000 16500 15000 35600 Fill in the blanks. Use F for favorable and U for unfavorable: (1) Spending variance (2) Efficiency variance (3) Production-volume variance (4) Flexible-budget variance (5) Underallocated (overallocated) manufacturing overhead Variable Fixed