2) Different management levels in Bates, Inc., require varying degrees of managerial accounting information. Because of the need to comply with the managers' requests, four different variances for manufacturing overhead are computed each month. The information for the September overhead expenditures is as follows: 6,400 units $25,600 Budgeted output units Budgeted fixed manufacturing overhead Budgeted variable manufacturing overhead Budgeted direct manufacturing labor hours Fixed manufacturing costs incurred Direct manufacturing labor hours used Variable manufacturing costs incurred Actual units manufactured $3 per direct labor hour 2 hours per unit $27,000 12,000 $35,600 6,500 Required: Compute a 4-variance analysis for the plant controller Actual Flexible Budget Budgeted Input Qty. Allocated: Budgeted Input Qty. Allowed for Input Qty ActualSpending Budgeted Efficiency for Allowed Output*Production Results Variance Rate ctual Output* Budgeted Rate ariance Budgeted Rate Variance nits ctual or Budgeted Variable verhead Never a Variance ever a verhead ariance