At the beginning of their fiscal year, DeSales Corporation estimated that its total overhead cost would be $250,000 and its production volume would be 10,000 units. Total actual overhead cost for the year was $246,000. The actual number of units produced during the year was 78,000 Required: 1) What amount of overhead was applied to the products DeSales completed during the year? 2) Calculate the volume variance for the year. Indicate whether it is favorable or unfavorable. Do not round intermediate calculations 3) Calculate the spending variance for the year.