Gallant Company uses standard costing. Overhead is applied to products on the basis of standard direct labor hours for actual production. Data for Gallant follows: 4. Standard direct labor hours allowed for actual output Actual direct labor hours Direct labor hours budgeted in the master budget Budgeted total variable overhead cost Actual variable overhead cost 110,000 115,000 120,000 $360,000 $328,000 Required: A. (5 points) Calculate the variable overhead spending variance and whether it is favorable or unfavorable. B. (5 points) Calculate the variable overhead efficiency variance and whether it is favorable or unfavorable C. (5 points) Calculate the total variable overhead variance and whether it is favorable or unfavorable