Fukui Glass Works' production budget for the year ended November 30 was based on 200,000 output units. Since each unit requires 2 standard hours of labor for completion, 400,000 direct labor hours (DLH) were budgeted. Total overhead was budgeted at $900,000 for the year, $600,000 of which was fixed. Both the fixed and variable costs are assigned to the product on the basis of standard direct labor hours. The actual data for the year ended November 30 are presented as follows: Show All Calculations to Receive Partial Credit!!! Instructions: 1. Calculate the Variable MOH Spending, Efficiency, and Flexible Budget Variances for November. [8 points] 2. Prepare the journal entry(ies) to enter the variances into the accounting system. [4 points] 3. Assume that the variances are immaterial and prepare the journal entry to write them off to COGS. [3 points]