QUESTION 3 (PART.A) points Int Alteer Bahrain Corporation manufactured 30,000 clocks during September. The overhead cost-allocation base is $11.25 per machine hour. The following variable overhead data pertain to September: . Actual Production 30,000 units Budgeted Production 24,000 units Actual Machine-hours 15,000 hours Budgeted Machine-hours 10,800 hours Actual Variable overhead cost per machine-hour: $11.00 Budgeted Variable overhead cost per machine-hour $11.25 REQUIRED: (1) Compute the variable overhead spending variance. (0) Compute the variable overhead efficiency variance. (PART B) The following information for September overhead expenditures is available Budgeted output units 3,200 units Budgeted fixed manufacturing overhead $20,000 Budgeted variable manufacturing overhead $5 per direct labor hour Budgeted direct manufacturing labor hours is 2 hours per unit Actual fixed manufacturing costs incurred $26.000