Fixed Overhead Spending and Volume Variances, Columnar and Formula Approaches $3 $6.83 Marvelettes Company provided the following information: Standard fixed overhead rate (SFOR) per direct labor hour Actual fixed overhead rate (AFOR) per direct labor hour Actual direct labor hours worked (AH) Actual production in units Standard hours allowed for actual units produced (SH) Required: 57,000 12,000 56,000 1. Using the columnar approach, calculate the fixed overhead spending and efficiency variances. Spending $ Efficiency $ 2. Using the formula approach, calculate the fixed overhead spending variance. $ 3. Using the formula approach, calculate the fixed overhead efficiency variance. $ 4. Calculate the total fixed overhead variance