Three OH variances Berlin Ltd. uses a combined overhead rate of $2.00 per machine hour sa apply overhead to produm. The rate was devloped at an annot expected capacity of 211:200 machine hours each unit of product requines so machine hours to produce A 211,200 machine hours expected foed overhead for Munich Ltd is 200 During November, the smpany produced 0,568 units and used 1860 machine hours. Actual variable overhead for the month was $37.680 and fed overhead was $16,000 Calculate the overhead spending efficiency and me variances for November Note: Do not use negative signs with your answers Note: Round your answers to the bearest whole dobar.