Assume variable overhead was budgeted at $48,300 and fixed overhead was budgeted at $230,000 when 23,000 machine hours were estiamted to be used. Given the following actual data: Standard machine hours allowed for output attained: 24,000 Actual machine hours worked: 23,000 Variable overhead incurred: $50,400 Fixed overhead incurred: $240,000 the variable overhead spending and efficiency variances are: (Do not round intermediate calculations and round your final answer to nearest whole dollar amount.) B. c. Variable-Overhead Spending Variance $ 0 $ 0 $2,100 unfavorable $2,100 favorable $2,100 unfavorable Variable-Overhead Efficiency Variance $ 0 $2,100 unfavorable $ 0 $2,100 unfavorable $2,100 favorable Multiple Choice 0 Choice A 0 Choice B 0 Choice 0 O Choice D 0 O Choice E