Rover's Treats produces high-quality dog food distnbuted only through veterinary offices To ensure that the food is of the highest quality and has taste appeal. Rover has a ngorous inspoction process. For qualty-control purposes, Rover has a standard based on the number of kilograms inspected per hour and the number of kilograms that pass or fair the inspection. Rover expocts that for every 13,000 kilograms of food produced, 1,300kilograms of food will bo inspected inspection of 1,300kilograms of dog food should take one hour: Rover also oxpects that 4% of the food inspectod will fail the inspection. During the month of May, Rover produced 2,600,000kilograms of food and inspectod 253,500 kilograms of food in 235 hours Of the 253,500 kilograms of food inspectod, 10,640klog fams of food failed fo pass the inspoction Reguired Requirement 1. Calculate two variances that help determine whether the time spent on inspections was moce or less than expected. (Follow a format similar to the one used for the variable overhead rate and efficiency variances, but without prices) Begin by calculating the following amounts for the inspection hours Required 1. Calculate two variances that help determine whether the time spent on inspections was more or less than expected. (Follow a format similar to the one used for the variable overhead rate and efficiency variances, but without prices.) 2. Calculate two variances that can be used to evaluate the percentage of the food that fails the inspection