Actual results for April are as follows: Required: Use the following diagrams below (similar to Exhibit 11.6 and Exhibit 11-8 to compute (1) the variable-overhead spending and efficiency variances, and (2) the fixed-overhead budget and volume variances. Complete this question by entering your answers in the tabs below. Compute the variable-overhead spending and efficiency variances. (Round your "per hour" rate answers to 2 decimal places. Indicat (1.e., zero variance).)