CH Crystal Glassware Company has the following standards and flexible budget data. Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead budgeted output $ 6.00 per direct labor hour 2 hours per unit of output $100,000 25,000 units Actual results for April are as follows: Actual output Actual variable overhead Actual fixed overhead Actual direct labor 20,000 units $320,000 $ 97,000 50,000 hours Required: Use the following diagrams below (similar to Exhibit:11.5 and Exhibit:11:8 to compute m the variable-overhead spending and efficiency variances, and 121 the fixed-overhead budget and volume variances. ho Complete this question by entering your answers in the tabs below. Required 1 Required 2 Compute the variable-overhead spending and efficiency variances. (Round your per hour answers to 2 decimal places. Indicate the effect of each variance by selecting fie zero variance) Required Required 2 Compute the variable-everhead spending and efficiency variances (round your per hour answers to decimal place indicate the effect of each warnance hy electing "water en een Der variance).) Variable Othead Spending And Hours De Labor Hours 11 Ahal Variable whead Propied Van Overhead Flexible Tage Variable Owe Variable whead Actors Actual Hours (AGI Actual tate (AVR) Actual Hours AQ Standard Rate IW Mad Allwed Hoci Standard RSVN Standard And Ho show be Vrbas > Required 1 Required 2 Compute the fixed-overhead budget and volume variances. (Round your per hour answers to 2 decimal places. Indicate the effect of each variance by selecting Favorable" or "Unfavorable". Select "None" and enter "O" for no effect ( zero variance).) 0 Fixed-Overfuad Budget And Volume Variances Don Direct later Hours 121 (2) fudgeted Fixed Fixed Overhead Applied To Work in Process Overhead Actuali Overhead Standard Allowed Hours Standard Fixed Overhead Rale hours per hour Fixed-overhead budget variance Fixed-ove mesc voume variance