Alkhinon, LLC uses a standard costing system in which direct labor hours is the measure of activity. Data from the company's flex ble budget for manufacturing overhead and operations for the most recent period are given below Flexible Budget: Budgeted Level of Activity: 7,200 direct labor hours Overhead costs at the Budgeted activity level: Variable Overhead Cost: 540,248 Fixed Overhead Cost: 558,176 Most Recent period's operations: Actual level of activity: 7,000 direct labor hours Standard level of activity for output: 7,340 direct labor hours Actual total variable overhead cost: 535,350 Actual total fixed overhead cost: 55,650 PARTA What is the variable overhead rate variance? PART B What is the variable overhead efficiency variance! PART C What is the fixed overhead budget variance? PART D What is the fixed overhead volume variance