PART 3 (15 minutes) Hal's Heating produces furnaces for commercial buildings. (This is the same company as the previous exercises. This exercise can be assigned independently, The company applies fixed mormation for the month of January appears as foduclows. Haled on direct abor hours. sell 300 units for tha manul Required: Calculate the fixed overhead spending variance and production volume valiaine and record the necessary entries related to fixed manufacturing overhead cost