Predator Premium Masks makes customized goalie masks. Our variable overhead rate is $33 per Direct Labor Hour, 7 hours per custom hockey goalie mask produced. Our fixed overhead budget is $34,000. Fixed overhead is applied per mask. Budgeted production 200 masks. Actual production 215 masks. Actual costs: Variable overhead $47,600. Fixed overhead $35,660. Direct labor hours: 1,624. Calculate: Variable overhead spending variance $ Variable overhead efficiency variance $ Fixed overhead application rate: $ per mask Fixed overhead spending variance $ Fixed overhead production volume variance $ Be sure to indicate whether each variance is F (favorable) or U (unfavorable)