Duvet Company manufactures pillows. The 2020 operafing budget was based on production of 20,000 pilows, with 0.75 machine-hours allowed per pillow, Budgeted variable overhead per hour was $25. Actual production for 2020 was 18,000 pillows using 13,000 machine-hours. Actual variable costs were $26 per machine-hour. Calculate the following: a. The budgeted variable overtead for 2020 b. The variable overhead spending variance c. The variable overthead efficiency variance a. Calculate the budgeted variable overhead for 2020 . Budgeted variable overthead for 2020 b. Calculate the variable overtead spending variance. (Complete all input folds.) c. Calculate the variable overteadtificiency variance. (Complete alf input fiolds.)