Turkey Corporation uses a standard cost system, applying manufacturing overhead based on machine hours. Listed below is the standard information for Turkey: Variable overhead: 5 hours at $10 per hour Fixed overhead: 5 hours at $6* per hour *Based on planned monthly activity of 118,000 machine hours Actual data for November were: Number of units produced: 23,000 Number of machine hours worked: 120,000 Variable overhead costs incurred: $1,190,000 Fixed overhead costs incurred: $720,000 Required: A. Calculate the spending and efficiency variances for variable overhead. B. Calculate the budget variance for fixed overhead