The following data are the actual results for Marvelous Marshmallow Company for August. Actual output 12,000 cases $401,000 Actual variable Actual fixed Actual machine overhead overhead time $160,000 41,200,machine hours Standard cost and budget information for Marvelous Marshmallow Company follows Standard variable-overhead Standard quantity of machine Budgeted fixed overhead $153,000 per month $9.00 per machine hour rate hours per case of marshmallows hours Budgeted output 17,000 cases per month Required: 1. Use any of the methods explained in the chapter to compute the following variances (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance).) Variable-overhead spending Variable-overhead efficiency c. Fixed-overhead budget variance a variance variance d. Fixed-overhead volume variance