E8-21 (similar to) ComplexChem, Inc. produces chemicals for large biotech companies. It has the followingFill in the blanks. Use F for favorable and U for unfavorable data for manufacturing overhead costs during August 2015 Variable Fixed Variable $31,500 $14,000 $36,000 $15,000 Fixed Actual costs incurred Costs allocated to products Flexible budget Actual input x budgeted rate (1) Spending variance (2) Efficiency variance (3) Production-volume variance (4) Flexible-budget variance (5) Underallocated (overallocated) $15,800 $32,200 manufacturing overhead (If no variance exists leave the dollar value blank. Label the variance as favorable (F), unfavorable (U) or never a variance (N).) Variable (1) Spending variance (2) Efficiency variance (3) Production-volume variance (4) Flexible-budget variance (5) Underallocated (overallocated) ] ] manufacturing overhead