Different management levels in Bates, Inc., require varying degrees of managerial accounting information. Because of the need to comply with the managers' requests, four different variances for manufacturing overhead are computed each month. The information for the September overhead expenditures is as follows: Budgeted output units Budgeted fixed manufacturing overhead Budgeted variable manufacturing overhead Budgeted direct manufacturing labor hours Fixed manufacturing costs incurred Direct manufacturing labor hours used Variable manufacturing costs incurred Actual units manufactured 3,200 units $20,000 S5 per direct labor hour 2 hours per unit $26,000 7,200 $35,600 3,400 Questions Answer amount - must be cell referenced to your work. Question No. 1 Indicate U, UF accordingly Unfavorable Variable manufacturing overhead spending variance is (188.89) 2 Variable manufacturing overhead efficiency variance is Fixed manufacturing overhead spending variance is 6,000.00 Unfavorable Fixed manufacturing overhead efficiency variance is Fixed manufacturing overhead production volume variance Fixed manufacturing overhead flexible budget variance