a. Actual production: 4,000 units b. Fixed overhead volume variance: $1,750U c. Variable overhead efficiency variance: $3,200F d. Actual fixed overhead costs: $41,335 e. Actual variable overhead costs: $70,000 Required: Instructions for parts 1, 2 and 4: If a variance is zero, enter "0" and select "Not applicable" from the drop down box. 1. Determine the fixed overhead spending variance. $ 2. Determine the variable overhead spending variance. $ 3. Determine the standard hours allowed per unit of product. Round your answer to two decimal places. hours per unit 4. Assuming the standard labor rate is $9.50 per hour, compute the direct labor efficiency variance. $