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Answer questions 18-21 using the information below: Thinnews Co., uses machine hours to allocate manufacturing overhead cost to outputs: Actual total overhead cost incurred Actual fixed overhead cost incurred Budgeted fixed overhead cost Actual machine hours Standard machine hours allowed for the units manufactured Denominator level - machine hours Standard variable overhead rate per machine hour $ 24,000 $ 10,200 $ 11,000 5,000 4,300 5,500 $ 3.00 Denominator level machine hours Standard variable overhead rate per machine hour What is variable overhead spending variance? O $1,400 unfavorable O $1,000 favorable O $960 favorable O $1,200 favorable Question 19 What is variable overhead efficiency variance? O $1,500 favorable $2,100 unfavorable O $560 unfavorable O $600 unfavorable D Question 20 What is fixed overhead spending variance? $800 favorable O $1,300 unfavorable $1,000 favorable O $900 unfavorable Question 21 What is production volume variance? $1,000 unfavorable O $1,400 unfavorable O $2,400 unfavorable O $3,600 unfavorable