. Omega Arts is a manufacturer of designer vases. The cost of each vase is the sum of three variable costs (direct material costs, direct manufacturing labor costs, and manufacturing overhead costs) and one fixed-cost category (manufacturing overhead costs). Variable manufacturing overhead cost is allocated to each vase on the basis of budgeted direct manufacturing labor-hours per vase. For June 2017, each vase is budgeted to take 4 labor-hours. Budgeted variable manufacturing overhead cost per labor-hour is $14. The budgeted number of vases to be manufactured in June 2017 is 1,100. Actual variable manufacturing costs in June 2017 were $65,205 for 1,150 vases started and completed. There were no beginning inventories or ending inventories for the vases. Actual direct manufacturing labor-hours for June were 4,830. Required: 1. Compute the flexible-budget variance, the spending variance, and the efficiency variance for variable manufacturing overhead. 2. Comment on the results. 8-22 Fixed manufacturing overhead, variance analysis (continuation of 8-21). Omega Arts allocates fixed manufacturing overhead to each vase using budgeted direct manufacturing labor-hours per vase. Data pertaining to fixed manufacturing overhead costs for June, 2017, are budgeted $70,400 and actual $72,200. Required: 1. Compute the spending variance for fixed manufacturing overhead. Comment on the results. 2. Compute the production-volume variance for June 2017. What inferences can Omega Arts draw from this variance?

can u please answer 8-22 only ??