8-B3 Variable-Overhead Variances You hav a mail-order company like Harriet Carter Corporation. As an initial step, you prepare a summary e been asked to prepare an analysis of the overhead costs in the order processing department of e events that bear on overhead for the most recent period. Variable overhead is applied based on was $.06. The rate of of som hours of processing-clerk labor. The standard variable-overhead rate per order 10 orders per hour is regarded as standard productivity per clerk. The total overhead incurred was $203,600, of which $135,900 was fixed. The fixed-overhead spending variance was $400 unfavorable. The variable-overhead flexible-budget variance was $5,600 unfavorable. The variable-overhe ing variance was $3,000 favorable. in Find the following: 1. Variable-overhead efficiency variance 2. Actual hours of input lowed for output achieved 4. Budgeted-fixed overhead