The following information is available for the Best Company: Standard: Variable Overhead - 2.5 direct labor hours per unit @ P1.75 per pound Fixed Overhead - 2.5 direct labor hours per unit @ P3.10 per hour Actual: Variable Overhead - P26,250 Fixed Overhead - P38,000 During the month, 4,500 units are produced and 10,000 direct labor hours were worked. What is the variable overhead spending variance? 10. During the month, 4,500 units are produced and 10,000 direct labor hours were worked. What is the variable overhead efficiency variance? Use the data in number 9. 11. During the month, 4,500 units are produced, 4,000 units were the denominator capacity, and 10,000 direct labor hours were worked. What is the fixed overhead spending variance? Use the data in number 9. 12. During the month, 4,500 units are produced, 4,000 units were the denominator capacity, and 10,000 direct labor hours were worked. What is the fixed overhead volume variance? Use the data in number 9.