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Question: Rosemary Corporation is an exclusive jewelry designer and manufacturer. The following standard costs were developed for one of their products: Standard Cost per Unit Total Variable overhead 16 hours $45 per hour $ 800 Overhead is applied to products on the basis of standard direct labor hours for actual production. The following information is available regarding the company's operations for the period: Actual units produced Total actual direct labor hours Actual variable manufacturing overhead incurred Budgeted units for the period Required: 50 units 1,800 hours $32,000 60 units Calculate the variable overhead variances. Use your answer to answer the following questions. NOTE: Please enter all variances as positive numbers. The amount of the variable manufacturing overhead spending variance for the period is $ A Indicate if the variable manufacturing overhead spending variance is favourable (enter the letter F) or unfavourable (enter the letters UF). A The amount of the variable manufacturing overhead efficiency variance for the period is $ A Indicate if the variable manufacturing overhead efficiency variance is favourable (enter the letter F) or unfavourable (enter the letters UF). A/