The Jaguar Company, which manufactures electrical switches, uses a standard costing system and carries all inventories at standard. The standard manufacturing overhead costs per switch are based on direct labor hours and are shown below: *Based on a capacity of 200,000 DMfgL hours per month The following information is available for the month of October: > 46,000 switches were produced, although 40,000 switches were scheduled to be produced. > 225,000DMfgL hours were worked at a total cost of $5,625,000. Actual variable MOH costs were $2,750,000. Actual fixed MOH costs were $3,050,000. 1. Compute the variable MOH spending, efficiency, and flexible-budget variances, and the allocated variable MOH costs