Requirement Fill in the blanks. Use F for favorable and U for unfavorable: (Click the icon to view the table.) Nivola, Inc., produces chemicals for large biotech companies. It has the following data for manufacturing overhead costs during August 2017: Variable Fixed Actual costs incurred $31,500 $13,500 Costs allocated to products 35,000 15,400 Flexible budget 14,400 Actual input x budgeted rate 30,800 Variable Fixed (1) Spending variance (2) Efficiency variance (3) Production-volume variance (4) Flexible-budget variance (5) Underallocated (overallocated) manufacturing overhead