Wholesale Clothing is a manufacture of ties. The cost of each tie is the sum of three variable costs (DM, DL, and VOH) and one fixed cost (FOH). Variable and Fixed overhead is allocated to each tie on the basis of budgeted direct manufacturing labor hours per tie. For June, each tie is budgeted to take four labor hours. Budgeted VOH cost per labor hour is $12. The budgeted FOH for June was $41, 600, and the budgeted number of ties to be manufactured in June 1, 040. In June, actual VOH was $52, 164 and actual FOH was $45, 200 for 1, 080 ties started and completed. There was no beginning or ending inventories of ties. Actual direction manufacturing labor-hours for June were 4, 536. Calculate the FOH allocated Calculate the FOH spending variance Calculate the FOH production-volume variance