ComplexChem, Inc., produces chemicals for large biotech companies. It has the following data for manufacluring overhead costs during August $2020.$

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$($If no vanance exists leave the dollar value blank. Label the variance as favorable $($F$),$ unfavorable $($U$)$ or never a variance $(N)).$

$(1)$ Spending variance

$(2)$ Efficiency variance

$(3)$ Production$-$volume variance

$(4)$ Flexible$-$budget variance

$(5)$ Underallocated $($overallocaled$)$ manulacturing overhead

Data table

$\backslash$table$[[,$Variable,Fixed$],[$Actual costs incurred,$$32,000,$$$13,500$