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. Variable-Overhead Spending And Efficiency Variances. Fixed-Overhead Budget And Volume Variances