Crystal Glassware Company has the following standards and flexible-budget data. Actual results for April are as follows: Required: Use the following diagrams below (similar to Exhibit 11-6 and Exhibit 11-8 to compute (1) the variable-overhead spending and efficiency variances, and (2) the fixed-overhead budget and volume variances. Compute the variable-overhead spending and efficiency variances. (Round your "per hour" rate answers to 2 decimal places. Indicate the (i.e., zero variance).) \begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|c|}{(4)} & \\ \hline Variable Overhead Applied To Work-In-Process \\ \hline Standard Allowed & \multicolumn{2}{|c|}{} & Standard Rate (SVR) \\ \hline Hours (SQ) & & & per hour \\ \hline hours & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} *Actual variable-overhead rate (AVR) =ActualprocesshoursActualvariable-overheadcost=6,300$34,650=$5.50 designate a positive variance as "unfavorable." Crystal Glassware Company has the following standards and flexible-budget data. Actual results for April are as follows: Required: Use the following diagrams below (similar to Exhibit 11-6 and Exhibit 11-8 to compute (1) the variable-overhead spending and efficiency variances, and (2) the fixed-overhead budget and volume variances. Compute the variable-overhead spending and efficiency variances. (Round your "per hour" rate answers to 2 decimal places. Indicate the (i.e., zero variance).) \begin{tabular}{|c|c|c|c|} \hline \multicolumn{2}{|c|}{(4)} & \\ \hline Variable Overhead Applied To Work-In-Process \\ \hline Standard Allowed & \multicolumn{2}{|c|}{} & Standard Rate (SVR) \\ \hline Hours (SQ) & & & per hour \\ \hline hours & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} *Actual variable-overhead rate (AVR) =ActualprocesshoursActualvariable-overheadcost=6,300$34,650=$5.50 designate a positive variance as "unfavorable