Requirement Fill in the blanks. Use F for favorable and U for unfavorable: (Click the icon to view the table.) Pandom, Inc., produces chemicals for large biotech companies. It has the following data for manufacturing overhead costs during August 2017: Variable Fixed Actual costs incurred $35,500 $17,000 Costs allocated to products 27,000 14,000 Flexible budget 13,400 Actual input x budgeted rate 32,000 (If no variance exists leave the dollar value blank. Label the variance as favorable (F), unfavorable (U) or never a variance (N).) Variable Fixed More Info 3500 UN 3600 (1) Spending variance (2) Efficiency variance (3) Production-volume variance (4) Flexible-budget variance (5) Underallocated (overallocated) DUI Variable Fixed (1) Spending variance (2) Efficiency variance manufacturing overhead C O I (3) Production-volume variance (4) Flexible-budget variance (5) Underallocated (overallocated) manufacturing overhead