3. 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 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 3,200 units $20,000 $5 per direct labor hour 2 hours per unit $26,000 7,200 $35,600 3,400 Required: (40 points) a. Compute: 1. Variable Overhead Spending Variance 2. Variable Overhead Efficiency Variance 3. Fixed Overhead Spending Variance 4. Fixed Overhead Production-Volume Variance b. Make the journal entries to record the variances for September