VARIABLE MANUFACTURING OVERHEAD (VMOH) VARIANCES VMOH spending variance VMOH efficiency variance FIXED MANUFACTURING OVERHEAD(FMOH) VARIANCES FMOH spending variance FMOH production-volume variance Label each varaince as Favorable of Unfavorable above. Show all computations on the VMOH & FMOH Variances tab. 324 4512 -1516 1512 For U? F F U F "INPUTA PLAUSIBLE ROOT CAUSE OF EACH VARIANCE *An example of an Unfavorable Fixed Manufacturing Overhead Variance is an increase in property taxes due to a higher assessed value for the factory. You are the cost analyst for Esquire Clothing. What variances would you investigate from your manufacturing overhead variance analysis for June 2021? Why? Are the number of budgeted direct manufacturing labor-hours per suit a good driver for manufacturing overhead? Why of why not? As the cost analyst, how would you determine the best driver for indirect manufacturing costs?