Zitrik Corporation manufactured 90,000 buckets during February. The variable overhead cost-allocation base is $5.05 per machine-hour. The following variable overhead data pertain to February: Production Machine-hours Actual Budgeted 90,000 units 90,000 units 9,800 hours 9,000 hours $5.05 Variable overhead cost per machine-hour $5.15 Actual variable overhead cost = b) Flexible-budget amount = c) Variable overhead spending variance = d) Variable overhead efficiency variance =