Special order lamps are manufactured in division S. Because of the precise nature of the process a standard cost system has been developed. The following standards are used for the special orders: are made to the Job Order System at job, a Job Order Cost System has been developed. Entries while entries are made to the accounting system (overhead is applied based on actual labor hours) .counting system at standard. Variance analysis is used to analyze the Note: Show favorable variances as negative numbers What was the vanable overhead efficiency variance? What was the variable OH spending variance? What is the fixed OH volume (denominator) varance? What is the fixed OH spending variance