Crystal Glassware Company has the following standards and flexible-budget data. Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead Budgeted output Actual results for April are as follows: Actual output Actual variable overhead Actual fixed overhead Actual direct labor Required: $1,113,200 21 per direct-labor hour 2.0 hours per unit of output $420,000 31,000 units 18,500 unite $ 351,000 50,600 hours 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-overheed budget and volume variances, Complete this question by entering your answers in the tabs below. Required Required 2 Compute the fixed-overhead budget and volume variances. (Round your "per hour rate answers to 2 decimal places. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (e, zero variance).) Fixed-Overhead Budget And Volume Variances (Hours Direct-Labor Hours) (3) Actual Fixed Overhead (2) Budgeted Fixed Overhead Fixed Overhead Applied To Work In Process Standard Allowed Hours Standard Fised Overhead Rale Yours Fixed-overhead budget variance Fixed-overhead volume variance Required 1 per hour