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

$($Click the icon to view the dala$)$

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

$(1)$ Spending variance

$(2)$ Efficiency variance

$(3)$ Production$-$volume variance

$(4)$ Flexible$-$budget variance

$(5)$ Underallocated $($overallocated$)$ manufacturing overhead