(ii) Unrelated to the question above, compute the Fixed Overhead Spending and Production Volume Variance assuming that the yearly data for the total actual fixed overhead cost is OMR70,000 higher than the budgeted amount of OMR700,000 and budgeted production is 44,000 units higher than the actual production of 504,000. (c) () Discuss the possible reasons for an unfavorable direct manufacturing labor efficiency (3 Marks) variance. (i) Explain how Variance analysis could form the basis of continuous operational improvement in (3 Marks) Ahmed Manufacturing LLC. (iii) Are the Variable Cost Efficiency Variance and Variable Overhead Efficiency Variance (4 Marks) the same or different? Explain