Nelson Co. manufactures a product that requires 3.5 machine hours per unit. The variable and fixed overhead rates were computed using expected capacity of 115,200 units (produced evenly throughout the year) and expected variable and fixed overhead costs, respectively, of $1,612,800 and $2,822,400. In October, Nelson manufactured 9,520 units using 33,440 machine hours. October variable overhead costs were $132,000; fixed overhead costs were $235,600. a. What are the standard variable and fixed overhead rates? per MH + Standard VOH rate $ 0 per MH Standard FOH rate $ 0 b. Compute the variable overhead variances. Note: Do not use a negative sign with your answer. $ VOH spending variance 0 VOH efficiency variance $ 0 Total VOH variance $ 0 C. Compute the fixed overhead variances. Note: Do not use a negative sign with your answer. FOH spending variance 0 FOH volume variance $ 0 Total FOH variance $ 0