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 Calculate the production-volume variance for fixed overhead for 2019. 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)