Crystal Glassware Company has the following standards and flexible-budget data. Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead Budgeted output $ 19 per direct - labor hour 2.2 hours per unit of output $400, eee 30,units Actual results for April are as follows: Actual output Actual variable overhead Actual fixed overhead Actual direct labor 19,808 units $1,025, 150 $ 341,800 50, 500 hours Required: Use the following diagrams below (similar to Exhibit 11-6 and Exhibit 11-8 to compute (1) the variable-overhead spending and efficiency variances, and (2) the fixed-overhead budget and volume variances. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Compute the fixed-overhead budget and volume variances. (Round your "per hour" rate answers to 2 decimal places. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "o" for no effect i.e., zero variance).) Fixed-Overhead Budget And Volume Variances (Hours = Direct-Labor Hours) Actual Fixed Overhead Budgeted Fixed Overhead Fixed Overhead Applied To Work In Process Standard Allowed Hours Standard Fixed- Overhead Rate 38.000 hours 20.30 per hour 771.400 Fixed-overhead budget variance Fixed-overhead volume variance