astian Company, which manufactures electrical switches, usesa standard cost system and carries all inventories at standard. The standard manufacturing overhead costs per switch are based on direct labor hours and are shown below: Variable overhead (5 hours@si2 per direct manufacturing labor hour) s 60 75 $135 Fixed overhead (s hours @ si5" perdirect manufacturing labor hour) Total overhead per switch Based on capacity of 200,00o direct manufacturing labor hours per month. The following information is available for the month of December 46,000 switches were produced although 40,000 switches were scheduled to be produced 225,000 direct manufacturing labor hours were worked at a total cost of $5,625,000, Variable manufacturing overhead costs were $2,750,000 L.ICMA Adapted] The variable overhead spending variance for December was a. $50,00o U b. $350,00o U $10,00o F d $60,00o F 2./CMA Adapted] The variable manufacturing overhead efficiency variance for December was $50,000 $350,000o U C. $10,000 F. $60,00o F The total variable manufacturing overhead variance was $10.000 E $10,000 U $110,00o U