Recharge Corp. manufactures high speed blenders. The following is manufacturing overhead data for the company for the year ended December 31, 2019. Manufacturing Actual Budgeted Overhead Overhead Costs Overhead Costs Variable $102,600 $93,600 Fixed $348,840 $378,000 Budgeted number of output (in units) 1,200 Budgeted machine hours per unit 3 Budgeted machine hours 3,600 Actual number of machine hours 3,420 Required: (A) Compute the variable Overhead spending variance and the variable overhead efficiency variance. Indicate whether the variance is favourable or unfavourable. (B) Compute the fixed overhead spending variance and the fixed overhead volume variance. Indicate whether the variance is favourable or unfavourable. (C) In general, what do each of the variable overhead variances and the fixed overhead variances tell us