was $22. Actual production for 2020 was 19,800 pillows using 4,850 machine-hours. Actual variable costs were $27 per machine-hour. Calculate the following: a. The budgeted variable overhead for 2020 b. The variable overhead spending variance c. The variable overhead efficiency variance a. Calculate the budgeted variable overhead for 2020 . Budgeted variable overhead for 2020 b. Calculate the variable overhead spending variance. (Complete all input fields.) c. Calculate the variable overhead efficiency variance. (Complete all input fields.)