Maggie Sound manufactures headphone cases. During July 2021, the company produced 109,000 cases and recorded the following cost data: (Round your answers to two decimal places when needed and use rounded answers for all future calculations). 1. Calculate the variable overhead cost and efficiency variances. 2. Calculate the fixed overhead cost variance. Maggie Sound manufactures headphone cases. During July 2021, the company produced 109,000 cases and recorded the following cost data: (Round your answers to two decimal places when needed and use rounded answers for all future calculations). 1. Calculate the variable overhead cost and efficiency variances. 2. Calculate the fixed overhead cost variance