Spindle Company manufactures pillows. For 2020 , the company expects fixed overhead costs of $580,000. Spindle uses machine-hours to allocate fixed overhead costs and anticipates 14,500 hours during the year to manufacture 29,000 pillows. During 2020 , Spindle manufactured 28,000 pillows and spent $579,000 on fixed overhead costs. Calculate the following: a. The fixed overhead rate for 2020 b. The fixed overhead spending variance for 2020 c. The production-volume variance for 2020