Question: begin { tabular } { | l | l | l | l | l | l | } hline multicolumn {

\begin{tabular}{|l|l|l|l|l|l|}
\hline \multicolumn{1}{|c|}{\begin{tabular}{c}
Overhead Costs \\
Variable overhead costs: \\
Formula \\
per MH
\end{tabular}} & \begin{tabular}{c}
Actual Cost \\
43,000 MH
\end{tabular} & \begin{tabular}{c}
Flexible \\
Budget \\
43,000 MH
\end{tabular} & \multicolumn{2}{c|}{ Spending Variance }
\end{tabular}
\ begin { tabular } { | l | l | l | l | l | l | }

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