Marvelous Marshmallow Pty Ltd provided the following actual production data for September 2019. Actual output 13 500 cases Actual variable overhead $ 607 500 Actual fixed overhead $ 185 000 Actual machine time 60 750 machine hours Standard cost and budget information for Marvelous Marshmallow Pty Lid follows: Standard variable overhead rate $9.00 per machine hour Standard quantity of machine hours 5 hours per case of marshmallows Budgeted fixed overhead $180 000 per month Budgeted output 15 000 cases per month Required: Compute the following variances and indicate whether each variance is favorable or unfavorable, where appropriate: (a) Variable overhead spending variance; (4 marks) (b) Variable overhead efficiency variance; (4 marks) (c) Fixed overhead budget variance; (4 marks) (d) Fixed overhead volume variance. (2 mark)