im confused on how to calculate this?? i have looked it up and different places give diff answers

22. Comfort Company manufactures pillows. The 2015 operating budget is based on production of 25,000 pillows with 0.75 machine-hour allowed per pillow. Budgeted variable overhead per hour was $25. Actual production for 2015 was 27,000 pillows using 19,050 machine-hours. Actual variable costs were $23 per machine-hour. # Bsgated variable or 925 Required: Calculate the variable overhead spending and efficiency variances. SPENDING E1225.233 x 19,050 = $ 38,100 F. VARIANCE cu clency VaRimes - 27000 - (25,000 x 0.75) * 25]: L .. The following fixed