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Crystal Glassware Company has the following standards and flexible-budget data. Standard variable rhead rate 6.00 per direct-labor hour quantity of direct labor 2 hours per unit of output Budgeted fixed overhead Btidgeted output $100,000 25, 000 units Actual results for April are as follows: 20, 000 units $320,000 $ 97, 000 Actual output Actual variable overhead Actual fixed overhead Actual direct labor 50,000 hours Required Use the following diagrams below (similar to Exhibit 11-6 and Exhibit 11-8 to compute (1) the variable-overhead spending and efficiency variances, and (2) the fixed-overhead budget and volume variances. (Round your "per hour" answers to 2 decimal places. Indicate the effect of each variance by selecting "Favorable" or "unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance)-) Compute the variable-overhead spending and efficiency variances. Variable-Overhead Spending And Efficiency Variances (Hours Direct-Labor Hours) Flexible Budget: Variable Overhead Variable Overhead Applied To Work Projected Variable Overhead Actual Variable Overhead In-Process Standard Allowed Standard Standard Rate (SVR) Actual Hours AQ) Actual Rate (AVR) Hours (AQ) StandardStandard Allowed Actual Rate (SVR) Hours (sQ) Rate (SVR) Hours (Sa) per hour per hour per hour hours hours hours per hour Variable-overhead efficiency variance Variable ead spending variance Compute the fixed-overhead budget and volume variances. Fixed-Overhead Budget And Volume Variances Hours Direct-Labor Hours) Actual Fixed Overheac Budgeted Fixed Overhead Fixed Overhead Applied To Work In Process Standard Fixed- Overhead Rate Standard Allowed Hours per hour hours Fixed-overhead volume variance Fixed-overhead budget variance