McKenna Company manufactured 1,000 units during April with a total overhead budget of $12,400. However, while manufacturing the 1,000 units the microcom- puter that contained the month's cost information broke down. With the computer out of commission, the accountant has been unable to complete the variance analysis report. The information missing from the report is lettered in the following set of data: Variable overhead: Standard cost per unit: 0.4 labor hour at $4 per hour Actual costs: $2,100 for 376 hours Flexible budget: a Variable overhead spending variance: b Variable overhead efficiency variance: Fixed overhead: Budgeted costs: d Actual costs: e Flexible-budget variance: $500 favorable Required: Compute the missing elements in the report represented by the lettered items