Your company, Mackay Products, Inc., has won funding from Shark Tank. This company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor$-$hours and the standards per unit are as follows:

Direct materials per unit: $12$ pounds at $$20$ per pound

Direct labor per unit: $5$ hours at $$15$ per hour

Variable overhead: $5$ hours at $$9$ per hour

Budgeted Selling & Administrative Costs are as follows:

Budgeted Fixed advertising expenses: $$5000$

Budgeted Fixed selling expenses: $$9000$

Budgeted Fixed shipping expenses: $$6600$

The planning budget for November $2024$ was based on producing and selling $10,000$ units. However, during November, the company actually produced and sold $12,000$ units, at a selling price of $$600$ per unit, and incurred the following costs:

$($a$)$ Purchased $150,000$ pounds of direct materials at a cost of $$22$ per pound. All of this material was used in production.

$($b$)$ Direct laborers worked $59,000$ hours at a rate of $$17\mathrm{.}00$ per hour

$($c$)$ Total variable manufacturing overhead for the month was $$530,000$

$($d$)$ ACTUAL fixed costs: Total fixed advertising expenses were $$6,000.$ Total fixed selling expenses were $$8,000.$ Total fixed shipping expenses were $$6,900.$

Answer the following, SHOWING ALL FORMULAS, and computations:

Manufacturing Overhead Computations:

$(12)$ What variable manufacturing overhead cost would be included in the company$$s planning budget for November?

$(13)$ What variable manufacturing overhead cost would be included in the company$$s flexible budget for November?

$(14)$ What is the variable overhead spending variance for November? Favorable or Unfavorable?

$(15)$ What is the variable overhead rate variance for November? Favorable or Unfavorable?

$(16)$ What is the variable overhead efficiency variance for November? Favorable or Unfavorable?