A standard costing system is used at Lydia Company in which completed units is the measure of activity. Lydia's flexible budget for manufacturing overhead is below, followed by data pertaining to operations for the most recent period. Flexible Budget: Budgeted Level of Activity: 7,500 completed units Overhead costs at the Budgeted activity level: Variable Overhead Cost: $29,400 Fixed Overhead Cost: $16,425 Most Recent period's operations: Actual level of activity: 8,000 completed units Standard level of activity for output: 8,300 completed units Actual total variable overhead cost: $33,520 Actual total fixed overhead cost: $19,040 PARTA What is the variable overhead rate variance? PART B What is the variable overhead efficiency variance? PARTC What is the fixed overhead budget variance? PART D What is the fixed overhead volume variance