Draper Company manufactures pillows. The 2020 operating budget was based on production of 25,000 pillows, with 0.25 machine-hours allowed per pillow. Budgeted variable overhead per hour was $22. Actual production for 2020 was 24,000 pillows using 5,950 machine-hours. Actual variable costs were $30 per machine-hour. Calculate the following: a. The budgeted variable overhead for 2020 b. The variable overhead spending variance c. The variable overhead efficiency variance