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: Budgeted output units 6,400 units Budgeted fixed manufacturing overhead $25,600 Budgeted variable manufacturing overhead $3 per direct labor hour Budgeted direct manufacturing labor hours 2 hours per unit Fixed manufacturing costs incurred $27,000 Direct manufacturing labor hours used 12,000 Variable manufacturing costs incurred $35,600 Actual units manufactured 6,500 Allocated: Budgeted Input Qty. Allowed for Actual Output Budgeted Rate Production Variance Required: Compute a 4-variance analysis for the plant controller. Actual Input Qty. Flexible Budget Budgeted Input Qty. Actual Spending Budgeted Efficiency for Allowed Output Results Variance Rate Variance Budgeted Rate Units Actual or Budgeted Input Qty Variable Overhead Fixed Never a Overhead Variance Never a Variance