The Brabipa Manufacturing Company's 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. At the beginning of 2022, Brabim adopted the following standards for its manufacturing costs: Required: Compute: 1. Fixed manufacturing overhead spending and production volume variances. 2. Explain TWO potential causes of each of the variances you have computed above. 3. With specific examples of variances, indicate how one variance might explain another