pany manufactures pillows. machine-hour The 2015 operating budget is based on production of 25,000 3) Comfort Com pillows with 0.75 Actual production for 2015 was 27,000 allowed per pillow. Budgeted variable overhead per hour was $25 pillows using 19,050 machine-hours. Actual variable costs 19,0s0 Required: Calculate the variable overhead spending and efficiency variances. 10 points 4) Aspen Manufacturing Company sells its products for $33 each. The current production level is 50,000 units, although only 40,000 units are anticipated to be sold. Unit manufacturing costs are: Pepper Cost Accounting Fall 2017