Question 20 Mercuri Company has gathered the following information: Variable manufacturing overhead costs $13,230 Fixed manufacturing overhead costs $10,260 Normal production level in labour hours 9,000 Standard labour hours 9,500 During the year, 3,000 units were produced, 10,900 hours were worked, and the actual manufacturing overhead was $21,300. Actual fixed overhead totalled $10,280. Mercuri applies overhead based on direct labour hours. Calculate the fixed overhead spending variance. Fixed overhead spending variance $ Calculate the variable overhead price variance. Variable overhead price variance $ Calculate the variable overhead quantity variance. Variable overhead quantity variance $ Calculate total manufacturing overhead variance. Total overhead variance $