The following information for the past year is available from Thinnews Co., a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred Actual fixed overhead cost incurred Budgeted fixed overhead cost Actual machine hours Standard machine hours allowed for the units manufactured Denominator volume--machine hours Standard variable overhead rate per machine hour $ 24,000 $ 10,000 $ 11,000 5,000 4,800 5,500 $ 3.00 v The Variable Overhead Spending Variance was A. $400 Unfavorable v The Variable Overhead Efficiency Variance was B. $400 Favorable v The Fixed Overhead Spending Variance was C. $1,000 Unfavorable v The Fixed Overhead Volume Variance was D. $600 Favorable v The Total Flexible Budget Variance was E. $1,400 Unfavorable F. $600 Unfavorable G. $1,000 Favorable H. $1,400 Favorable