The Fernandez Company applies manufacturing overhead costs to products on the basis of direct labour hours. The standard cost card shows that 3 direct labour hours are require per unit of product. For August, the company budgeted to work 90,000 direct labour hours and to incur the following total manufacturing overhead costs $99,000 Total Variable Overhead Costs $118,000 Total Fixed Overhead Costs During August, the company completed 28,000 units of product worked 86,000 direct labour hours, and incurred the following total manufacturing overhead costs 598 Od Total Variable Overhead Costs $115,300 Total Fixed Overhead Costs The denominator activity used for the predetermined overhead rate was 90,000 direct labour hours For August what was the variable overhead spending variance? For August, what was the variable overhead efficiency variance? For August what was the foed overhead volume variance? AENG