Overhead costs to fabricate Fake News (FNs) include polling research and an annual retainer to a consortium of Big-Wigs. The polling research is budgeted at $75 per DLH (and each FN should take 15DLH ) while the retainer is budgeted at $100,000 per year. You had expected to fabricate 200 FNs during 2022. Actual results for 2022 were: 210 FNs fabricated $230,000 spent on polling research $105,000 spent on the Big-Wig retainer - Calculate variable and fixed overhead spending variances, efficiency, and production volume variances. - How much will COGS change, and in what direction, when these variances are closed out? You will need the actual DLH from problem 2 for this