overhead costs to fabricate fake news include polling research and an annual retainer to a consortium of big wigs.

the polling research is budgeted at 80 dollars per DLH (each FN should take 15 DLH) while the retainer is budgeted at 100k dollars per year. you had expected to fabricate 200 FNs during 2022.

actual results for 2022 were

190 FNs fabricated

230,000 dollars spent on polling research

99,000 dollars spent on big wig retainer

Calculate variable and fixed overhead spending variances, efficiency, and production volume variances

how much will cogs change, in what direction, when these variances are closed out