Delta Company reported a 3000 unfavorable spending (price) variance for variable overhead and a $6000 unfavorable budget variance for fixed overhead. The manufacturing overheads are allocated based on machine hours. The standard rate of machine hours per unit production is estimated to be 2.5 hours. Delta planned to produce 6, 000ur units, the corresponding budget variable overhead is 45,000 Delta actually produced 4,000 units. A total of 9,000 machine hours were worked. Total actual overhead was 58,000. Estimated number of hours for computing the fixed -overhead application rate was 11,000 Required answer the following problems. You must provide steps, logic, rationale, to support your answer. Final numbers and/or conclusions do NOT warrant the majority of the points for the following problems . 1. Find (a) variable overhead efficiency variance , and indicate it is favorable or unfavorable and (b) actual costHint for ( calculate "SP" using budget VOH coststandard rate of MH and planned production units. Thenbe careful about how you calculate "SO. 2. Find fixed -overhead volume varianceIndicate whether is favorable or unfavorable .