Bramble Company manufactures deep-sea fishing rods, which it distributes internationally through a chain of wholesalers. The following data are taken from the budget prepared at the beginning of the year by Bramble's controller. The company applies overhead on the basis of machine hours During the month of May, Bramble used 4,470 direct labor hours and 21,640 machine hours. The flexible budget for the month allowed 4,060 direct labor hours and 21,210 machine hours. Actual fixed manufacturing overhead incurred was $109,700; variable manufacturing overhead incurred was $171,520. (a) Calculate the variable overhead spending and efficiency variances for May. (Round per unit value to 2 decimal ploces, eg. 52.75 and final answers to O decimal ploces, eg. 5,725. If variance is zero, select 'Not Applicoble' and enter O for the omounts) (b) Calculate the foxed overhead spending variance for Mav. (if variance is zero, select "Not Applicable" ond enter 0 for the amounts) Fixed overhead spending variance 3