Doily Company manufactures pillows. The 2017 operating budget was based on production of 24,000 pillows, with 0.50 machine-hours allowed per pillow. Budgeted variable overhead per hour was $28. Actual production for 2017 was 25,500 pillows using 11,800 machine-hours. Actual variable costs were $26 per machine-hour. Calculate the following: a. the budgeted variable overhead for 2017; b. the variable overhead spending variance; and c. the variable overhead efficiency variance. a. Calculate the budgeted variable overhead for 2017. Budgeted variable overhead for 2017 50235