Problem 12.48A -d Pointe Claire Company applies overhead based on direct labour hours. The direct labour hours are required for each unit of product. Marned production for the period was Manufacturing overhead is budgeted at $120.400 for the period (20 of this cost e d). The 16,500 hours worked during the period resulted in the production of 8,170 manufacturing overhead cost incurred was $97,400 and the Red manufacturing overhead cost was $28,900. 8.400 . The variable Calculate the variable overhead spending variance for the period. Variable overhead spending variance Calculate the variable overhead efficiency (quantity) variance for the period. Variable overhead efficiency variance Calculate the fixed overhead budget (spending) variance for the period. Fixed overhead budget variance Calculate the fixed overhead volume variance for the period. Fixed overhead volume variance