Sophia D. Corporation produces elegant gowns for Hollywood movie stars attending the Oscars and TIFF. The standard cost for each gown is as follows: Standard Cost per Gown Total Variable overhead 8 hours @ $9 per hour $ 72 Fixed overhead 10 hours @ $11 per hour $ 110 $ 182 Standard direct labor hours for actual production is the way that overhead is applied to products. The following information is available regarding the company's operations for the period: Units produced 105 Direct labor hours of 980 $ 9,900 $ 9,200 Variable manufacturing overhead incurred Fixed manufacturing overhead incurred $ 11,000 $ 12,100 Budgeted fixed manufacturing overhead for the period Standard fixed overhead rate based on expected capacity of Use the above information to answer the following questions: 110 units Question 52 (2 points) What is the variable manufacturing overhead spending variance for the period? $380 U $700 U $2,100 F $1,800 F Question 53 (2 points) What is the variable manufacturing overhead efficiency variance for the period? $1,260 U $700 F $2,100 U $1,155 F Question 54 (2 points) What is the fixed manufacturing overhead spending variance for the period? $700 U $2,100 F $1,800 U $1,100 F Question 55 (2 points) What is the fixed manufacturing overhead volume variance for the period? $650 U $550 U $910 U $1,100 F