(PART A) points Save know 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: (1) Compute the variable overhead spending variance. (i) 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