The following information is available from Pavit Company for its operations in March: Factory overhead incurred Variable overhead expenses, incurred Fixed overhead expenses, budgeted $40,000 $24,150 $18,000 Direct labor hours (DLH) worked 4,200 Standard direct labor hours allowed for the units manufactured 4,000 Denominator level of activity, in DLHS 4,500 Actual variable Overhead rate/DLH worked $5.75 Standard variable overhead rate per DLH $5.00 Pavit uses direct labor hours (DLHS) to apply factory overhead cost. Standard direct labor hours allowed for the units manufactured 4,000 Denominator level of activity, in DLHS 4,500 Actual variable Overhead rate/DLH worked $5.75 $5.00 Standard variable overhead rate per DLH Pavit uses direct labor hours (DLHS) to apply factory overhead cost. Required: 1. Compute the spending, efficiency and flexible-budget variances for Pavit's variable overhead in March 2021. 2. Compute the spending, production-volume and flexible-budget variances for Pavit's fixed overhead in March 2021