(PART A) Bahrain Corporation manufactured 30,000 clocks during September. The overhead cost-allocation base is $11.25 per machine-hour. The following variable overhead data pertain to September: Actual Production 30,000 units; Budgeted Production 24,000 units; Actual Machine-hours 15,000 hours; Budgeted Machine-hours 10,800 hours; Actual Variable overhead cost per machine-hour: $11.00; Budgeted Variable overhead cost per machine-hour $11.25. REQUIRED: (i) Compute the variable overhead spending variance. (ii) Compute the variable overhead efficiency variance. (PART B). The following information for September overhead expenditures is available: Budgeted output units 3,200 units; Budgeted fixed manufacturing overhead $20,000; Budgeted variable manufacturing overhead $5 per direct labor hour; Budgeted direct manufacturing labor hours is 2 hours per unit; Actual fixed manufacturing,costs incurred $26,000; Actual direct manufacturing labor hours used 7,200; Actual variable manufacturing costs incurred $35,600; Actual units produced 3,400. DEALLIDER.