The Alpha Company's job costing system has two direct cost categories-direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DLH). At the beginning of 19 Times 5, Alpha adopted the following standards for its manufacturing costs: The denominator level for total manufacturing overhead per month in 19 Times 5 is 5p 00 units. Alpha's flexible budget for January 19x5 was based on this denominator level. The records for January indicated the following: For the month of January 19 Times 5, compute the following variances, indicating whether each is favorable (F) or unfavorable (U): Total manufacturing overhead spending variance Variable manufacturing overhead efficiency variance Volume variance