Use the following information of Alfred Industries Standard manufacturing overhead based on normal monthly volume: Fixed ($304,000 + 20,000 units) Variable ($100,000 + 20,eee units) Units actually produced in current month Actual overhead costs incurred (including $300,000 fixed) $ 15.20 5.00 $ 20.20 18,eee units $383,800 Compute the overhead spending variance and the volume variance. (Indicate the effect of each variance by s "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance).) Overhead spending variance Overhead volume variance + Favorable Unfavorable