Patel and Sons, Inc., uses a standard cost system to apply overhead costs to units produced. Practical capacity for the plant is defined as 54,900 machine hours per year, which represents 27.450 units of output. Annual budgeted fixed overhead costs are $274,500 and the budgeted variable overhead cost rate is $3.60 per unit. Factory overhead costs are applied on the basis of standard machine hours allowed for units produced. Budgeted and actual output for the year was 21100 units, which took 43,900 machine hours. Actual fixed overhead costs for the year amounted to $267,800 while the actual variable overhead cost per unit was $3.50. a. Based on the information provided above, what was the variable overhead spending variance for the year? (Do not round Intermediate calculations. Round your final answer to nearest whole dollar amount.) Spending variance Favorable b. What was the variable overhead efficiency variance for the year? (Do not round intermediate calculations. Round your final answer to nearest whole dollar amount.) Efficiency variance b. What was the fixed overhead production volume variance for the year? (Do not round intermediate calculations. Round final answer to the nearest whole dollar amount.) Production volume variance Unfavorable