was based Duvet Company manufactures pillows. The 2017 operating budget 3-1 variable overhead per hour was $25. production of 25,000 pillows, with 0.75 machine-hours allowed per pillow. Budgeted Actual production for 2017 was 27,000 pillows using 19,050 machine-hours. Actual variable costs were $23 per machine-hour. Calculate the following: a. the budgeted variable overhead for 2017; b. the variable overhead spending variance; and c. the variable overhead efficiency variance