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Acme Company's production budget for August is 19,100 units and includes the following component unit costs: direct materials, $9.0 direct labor, $11.5;variable overhead, $5.0. Budgeted fixed overhead is $48,000. Actual production in August was 21,942 units. Actual unit component costs incurred during August include direct materials, $10.00; direct labor, $11.00; variable overhead, $7.00. Actual fixed overhead was $51,100. The standard variable overhead rate per unit consists of $5.0 per machine hour and each unit is allowed a standard af 1 hour of machine time. During August, $153,594 of actual variable overhead cost was incurred for 25,599 machine hours. Required: Calculate the ar able overhead spending variance and the variable overhead efficiency variance. Do not round intermediate calculations variance). dicale the e e t o each variance by selecting F for favorable for urfavorable, and None for no effect Le Zero able overnead spending 5 25.599 U Variable alanc 18 285 U