Zitrik Corporation manufactured 90,000 buckets during February. The variable overhead cost allocation base is 55.05 per machine-hour. The following variable overhead data pertain to February Actual Budgeted Production 90,000 units 90,000 units Machine hours 9,800 hours 9,000 hours Variable overhead cost per machine-hour $5.20 $5.25 a) Actual variable overhead cost? b) Flexible budget amount? c) Variable overhead spending variance ? d) Variable overhead efficiency variance =