8-26 4-variance analysis, fill in the blanks. Healthy-U Ltd is a pharmaceutical and biotechnology company. It has the following data for manufacturing overhead costs during August 2020: Variable Actual costs incurred $36,000 Costs allocated to products 38,000 Flexible budget x Actual input budgeted rate 35,600 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 $20,000 16,500 15,000 Fixed