es Required information Use the following information for the Exercises below. Crystal Glassware Company has the following standards and flexible-budget data. Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead Budgeted output Actual results for April are as follows: Actual output Actual variable overhead, Actual fixed overhead Actual direct labor $ 6 per direct-labor hour 2.0 hours per unit of output $ 108,000 27,000 units 21,600 units $ 345,600 $ 104,760 54,000 hours eBook Hint ferences EX 11-22 (Algo) Straightforward Computation of Overhead Variances (LO 11-5) Required: Use the variance formulas to compute the following variances Note: Indicate the effect of the first three variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance). Select "Positive" or "Negative" for the Fixed-overhead Volume variance. 1. Variable-overhead spending variance 2. Variable-overhead efficiency variance 3. Fixed-overhead budget variance 4. Fixed-overhead volume variance W