Actual cot Warutie MOH incurre Nut complem the Latle lor frod MoH. Next complete the table for fixed MOH. Now calculate the remaining listed amounts for Wilson Products for May 2017. Be sure to identify each variance as favorable (F) or unfavorable (U). 2. The variable manufacturing overhead spending variance is 3. The fixed manufacturing overhead spending variance is 4. The variable manufacturing overhead efficiency variance is 5. The production-volume variance is Begin by computing the budgeted hours per unit. uring overhead (MC x he following tables es before calculating the remaining amounts in the requirement. Complete