Longman Company manufactures shirts. During June, Longman made 1,900 shirts but had budgeted production at 1,975 shirts. Longman gathered the following additional data: (Click on the icon to view the data.) Read the requirements. 13. Calculate the variable overhead cost variance. Select the formula, then enter the amounts and compute the cost variance for variable overhead (VOH) and identify whether the variance is favorable (F) or unfavorable (U). (())==VOHCostVariance 14. Calculate the variable overhead efficiency variance. Select the formula, then enter the amounts and compute the efficiency variance for variable overhead and identify whether the variance is favorable (F) or unfavorable (U). \begin{tabular}{lllll|l} ( & ) & = & VOH Efficiency Variance \end{tabular} 15. Calculate the total variable overhead variance The total variable overhead variance is 16. Calculate the fixed overhead cost variance Select the formula, then enter the amounts and compute the cost variance for fixed overhead (FOH) and identify whether the variance is favorable (F) or unfavorable (U). =FixedOverheadCostVariance= 17. Calculate the fixed overhead volume variance First, select the formula, then enter the amounts and compute the fixed overhead allocated to production. (Abbreviations used: SQ= standard quantity, AO= actual output.) Now, select the formula, then enter the amounts and compute the fixed overhead volume variance and identify whether the variance is favorable (F) or unfavorable (U). =FixedOverheadVolumeVariance=[ 18. Calculate the total fixed overhead variance. The total fixed overhead variance is Data table