Use the following information for questions 5-11: Company ABC manufactures radios and uses machine hours (MH) as its allocation base. The following information relates to the company's manufacturing overhead data for 2021: Budgeted output 33,200 radios Budgeted machine hours per radio 3 MH per radio Budgeted variable overhead rate per MH $18.50 per MH Budgeted fixed overhead rate per MH $15.70 per MH Actual output 25,900 radios Actual machine hours used 116,550 MH Actual variable overhead cost $1,748,250 Actual fixed overhead cost $1,398,600 5. Calculate the flexible-budget variance for fixed overhead for 2021. 6. Calculate the spending variance for fixed overhead for 2021. 7. Calculate the production-volume variance for fixed overhead for 2021. 8. Calculate the flexible-budget variance for variable overhead for 2021. 9. Calculate the spending variance for variable overhead for 2021. 10. Calculate the efficiency variance for variable overhead for 2021