Rogers Manufacturing produces a component part used throughout the computer industry. Variable overhead is allocated to production at a rate of $5 per unit. The company's monthly fixed overhead costs average $30,000. Normal output levels average 40,000 units per month. During April, Rogers produced 50,000 units and incurred actual overhead costs of $280,000. Required: (A) Compute the following and indicate whether any variances are favorable (F) or unfavorable (U): (1) Total overhead applied to production in April (2) Total overhead budgeted in April for the level of output achieved (3) Overhead spending variance for April (4) Overhead volume variance for April (B) For which of Rogers' two overhead variances is the production manager held responsible?