Clark Company's master budget includes $408,000 for equipment depreciation. The master budget was prepared for an annual volume of 136,000 chargeable hours. This volume is expected to occur uniformly throughout the year During September, Clark performed 12, 600 chargeable hours, and the firm recorded $34, 500 of depreciation expense. Required: 1. Determine the flexible-budget amount for equipment depreciation in September Compute the spending variance for the depreciation expense on equipment. (Leave no cell blank; if there is no effect enter "0" and select "None" from dropdown.) Calculate the fixed overhead production volume variance for the depreciation expense (Leave no cell blank; if there is no effect enter "0" and select "None" from dropdown.)