Company DEF manufactures computers and uses direct labor hours (DLH) as its allocation base. The following information relates to the company's manufacturing overhead data for 2020: Budgeted output Budgeted direct labor hours per computer Budgeted variable overhead rate per DLH Budgeted fixed overhead rate per DLH Actual output Actual direct labor hours used 56,000 computers 2.70 DLH per computer $4.30 per DLH $11.20 per DLH 54,800 computers 175,360 DLH $692,672 $1,429,184 Actual variable overhead cost Actual fixed overhead cost 5. Calculate the flexible-budget variance for variable overhead for 2020 6. Calculate the spending variance for variable overhead for 2020. 7. Calculate the efficiency variance for variable overhead for 2020. 8. Calculate the flexible-budget variance for fixed overhead for 2020. 9. Calculate the spending variance for fixed overhead for 2020 10. Calculate the production-volume variance for fixed overhead for 2020. 11. Provide an explanation for each of the following variances. What does each variance tell us about the company's performance (other than being favorable/unfavorable)? a. Variable overhead spending variance (from question #6) b. Variable overhead efficiency variance (from question #7) Fixed overhead spending variance (from question #9) C