Universal Food Corp. During January 2017, Universal Food Corp. manufactured products requiring 8,000 standard labor hours. The following variance and actual information is available: Labor rate variance...... Labor efficiency variance.. Actual variable overhead Actual fixed overhead .$4,500 U .$12,000 U .$162,000 $84,000 Universal Food Corp's standard costs for labor and overhead were set at the beginning of 2017 and have remained constant through the year as follows: Direct labor (4 hours x $12 per hour) .$48 Factory overhead (10,000 DLHs expected capacity) - Variable (4 hours x $16 per direct labor hour).... Fixed (4 hours x $9 per direct labor hour).. ..$64 .$36 Total unit conversion cost....... .$148 REQUIRED 1. Find the number of units actually manufactured 2. Find the variable overhead SPENDING variance 3. Find the variable overhead EFFICIENCY variance