Question $9(4$ points$)-$Patel Corporation manufactured $1,000$ coolers during October. The following variable overhead data pertain to October:Budgeted variable overhead cost per unit$ $9\mathrm{.}00$Actual variable manufacturing overhead cost$$8,400$Flexible$-$budget amount for variable manufacturing overhead $$9,000$Variable manufacturing overhead efficiency variance $$180$ unfavorableRequired:$1-$What is the variable overhead flexible$-$budget variance?$2-$ What is the variable overhead spending variance?