Blue Spruce Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the direct manufacturing costs per unit: Direct materials (2 kg at $7.50 per kilogram) $15.00 per unit Direct labour (3 hours at $12 per hour) $36.00 per unit Budgeted overhead for the month of April (based on expected activity of 10,440 direct labour hours) is as follows: Variable overhead $33,930 Fixed overhead 22,620 Total overhead $56,550 Overhead is applied based on labour hours. The average activity per month is 11,310 direct labour hours. The company calculates overhead rates based on average activity. Results for the month of April are as follows: Units produced 3,654 Direct materials used (7,540 kg) $52,026 Direct labour (11,020 hours) 134,995 Variable overhead 33,060 Fixed overhead 23,200 Total costs $243,281 There was no beginning or ending work in process inventory. (c) Calculate the variable overhead spending, quantity, and budget variances. (Round answers to 2 decimal places, e.g. 15.20.) Variable spending variance $ Variable efficiency variance $ Total variable budget variance $ (d) eTextbook and Media Save for Later Attempts: 0 of 3 used Submit Answer The parts of this question must be completed in order. This part will be available when you complete the part above.