Lockram Company manufactures pillows. The 2017 operating budget was based on production of 29,000 pillows, with 0.25 machine-hours allowed por pillow. Pra Budgeted variable overhead per hour was $18. Actual production for 2017 was 32,000 pillows using 7,000 machine-hours. Actual variable costs were $10 per machine-hour 201 Calculate the following: 209 a. the budgeted variable overhead for 2017 b. the variable overhead spending variance; and (0. c. the variable overhead efficiency variance