Layette Company manufactures pillows. The 2017 operating budget was based on production of 28,000 pillows, with 0.75 machine-hours allowed per pillow. Budgeted variable overhead per hour was $26. Actual production for 2017 was 30,200 pillows using 20,550 machine-hours. Actual variable costs were $22 per machine-hour. Calculate the following: a. the budgeted variable overhead for 2017; b. the variable overhead spending variance, and c. the variable overhead efficiency variance. a. Calculate the budgeted variable overhead for 2017. Budgeted variable overhead for 2017 b. Calculate the variable overhead spending variance. (Complete all input fields.) Variable overhead spending variance Favorable or Amount Unfavorable? c. Calculate the variable overhead efficiency variance. (Complete all input fields.) Variable overhead efficiency variance Favorable or Amount Unfavorable