Font Styles A40 $17.50 per hour $12.00 per hour $129 7425 hours $89,100 Complete the following table comparing actual costs to the flexible budget and master budget. Use Jormulas for the spending and volume variances so that variance will appear as a negative number if unfavorable and a posidive number if Javorable. Spending Flexible Volume Master Variances Budget Variances Budget Actual Costs $245,700 $129,938 $89,100 the following variances For U 28 Price Variance AQ (SP- AP) 29 : Quantity Variance-SP. SQ. AO) 0 Total Spending Variance 32 : Rate Variance AH . (SR-A) 33 : Efficiency Variance-SR * CSH-AH) 4 Total Spending Variance as Variable Overhead 6 Rate Variance AH (SR - AR) 37 fficiency Variance SR (SH-AH) + 10% ??-I