TI8-1 (similar to) Question Help * Linen Company manufactures pillows. The 2017 operating budget was based on production of 22,000 pillows, with 0.75 machine-hours allowed per pillow. Budgeted variable overhead per hour was $18. Actual production for 2017 was 23,500 pillows using 16,050 machine-hours. Actual variable costs were $8 per machine-hour. Calculate the following a. the budgeted variable overhead for 2017; b. the variable overhead spending variance; and c. the variable overhead efficiency variance. a. Calculate the budgeted variable overhead for 2017, Linen Company's budgeted variable overhead for 2017 is $