Company ABC manufactures baseball gear and uses machine-hours (MH) to allocate its fixed and variable manufacturing overhead. The following information relates to the company's manufacturing overhead data for 2019: Budgeted output | Budgeted machine-hours per output unit | Budgeted variable cost per machine hour Actual output Actual machine-hours used Actual variable manufacturing overhead costs | Actual fixed manufacturing overhead costs 30,000 units 1.5 MH per unit $30 per MH 35,000 units 55,000 MH $1,430,000 $1,630,000 Required (show all work): (a) Calculate the flexible-budget variance for variable overhead for 2019. (b) Calculate the spending variance for variable overhead for 2019. (c) Calculate the efficiency variance for variable overhead for 2019. (d) Calculate the flexible-budget variance for fixed overhead for 2019. (e) Calculate the spending variance for fixed overhead for 2019. (f) Calculate the production-volume variance for fixed overhead for 2019. (g) Provide a brief explanation of the variable overhead spending variance from part (b). What does this variance tell us about variable overhead (other than being favorable/unfavorable)