Rosie's Roses is looking at her FIXED manufacturing variances. Her static budget was built with 750,000 units at 5 hours per unit and $4 per hour application rate. Actual units produced were 740,000 units. Actual fixed manufacturing overhead incurred was $14,750,000. Find the following, labelling each variance as favorable or unfavorable: 1. spending variance $ 2. is the spending variance favorable, unfavorable or N/A? 3. efficiency variance 4. is the efficiency variance favorable, unfavorable or N/A? 5. flexible budget variance $ 6. is the flexible budget variance favorable, unfavorable or N/A? 7. production volume variance 8. is the production volume variance favorable, unfavorable or N/A? 9. fixed overhead over/under applied variance amount $ 10. over or under applied