Fixed Overhead Variances Actual Fixed OH Costs Budgeted Overhead Standard Cost (FOH applied) 282,600 695,000 277,200 412 400 417,800 Favorable/Unfavorable Fixed OH spending variance $412.400 favorable Fixed OH volume variance $417,800 unfavorable Total fixed overhead variance $5,400 UnfavorableVariable Overhead Variances Actual Variable OH Costs Flexible Budget Standard Cost (VOH applied) AH AR AH SR SH SR 19,000 X 6.49 19,000 7 16,000 7 123.310 133,000 112,000 9.690 21,000 Favorable/Unfavorable Variable OH spending variance 9,600 favorable Variable OH efficiency variance 21,000 unfavorable Total variable OH variance 11,310 UnfavorableDirect Labor Variances Actual Cost Standard Cost AH AR AH SR SH SR 23,560 X 12.43633 23,560 12.1 19,840 12.1 293.000 285,076 240.064 -7,924 45,012 Favorable/Unfavorable Direct labor rate variance 7,924 favorable Direct labor efficiency variance 45,012 unfavorable Total direct labor variance 52,936 unfavorableDirect Material Variances Actual Cost Standard Cost AP AQ X SP SQ SP 77,067 X 15 19,000.00 60.00 76.000 15 1,156,000 1.156,000 1,140,000 (16,000.00) (180,000.00) Favorable/Unfavorable Direct material price variance Direct material quantity variance 16,000 unfavorable Total direct material variance 16,000 Unfavorabled) Situation D: The purchasing department was able to negotiate a $1,200 discount from the supplier for the damaged order from 0) above. Which of the 4 variances would this situation impact? Would the situation impact the variance Favorable or Unfavorable? Estimate of impact