bogutict Soktions provides order furtment services tor doccom mecchanta. The company mainaus warehouses that stipek items on dicect ieboi hours In the moit recent month, 120000 tems were seipped to cusomeis sang 2,100 arect iabor-hours. The company incirred a totat of \$23te in variable oreinead costs Arebidng 10 the comparyf suandards, 002 drect labor-houes are requed so tuifil an order for one item and the yarable overhead tate is $1725 per idiect labor hout. Preuired: Whet is the variable topeitiese spending varince? 4 What is the var able oreflesa rate valance and the variebie ovechesd efficiency variance? iFor require ments 3 and 4, indicate the efiect of each variance by selecting "F-Fer favorsbie, "U for unfavorable, and "None" for