Nivola, Inc., produces chemicals for large biotech companies. It has the following data for manufacturing overhead costs during August 2017 Variable Fixed Actual costs incurred $34,000 $14,500 Costs allocated to products 27,000 14,000 Flexible budget 13,400 Actual input x budgeted rate 32,000 Requirement Fill in the blanks. Use F for favorable and U for unfavorable: i (Click the icon to view the table.) (If no variance exists leave the dollar value blank. Label the variance as favorable (F), unfavorable (U) or never a variance (N).) Variable i More Info (1) Spending variance (2) Efficiency variance (3) Production-volume variance (4) Flexible-budget variance (5) Underallocated (overallocated) manufacturing overhead Variable Fixed (1) Spending variance (2) Efficiency variance (3) Production-volume variance (4) Flexible-budget variance (5) Underallocated (overallocated) manufacturing overhead Print Done