LO$11\mathrm{.}8)$ Stanley has been producing thermoses and drinkware since $1913.$ In the early $2020$ s$,$ one of its newest

offerings, a $40-$ounce insulated tumbler that fits in a car's cup holder, went viral when it was featured by prominent online

influencers. As a result, Stanley increased production significantly. In $2025,$ Stanley's estimated and actual production

figures were as follows:

Assume Stanley wants to be true to its mission to help build a more sustainable world, and it is exploring some new green

production initiatives that are likely to change the overhead costs associated with production. The changes and their

anticipated effect on overhead costs are as follows:

Required

a$.$ Calculate the VOH efficiency variance, VOH spending variance, FOH spending variance, and production$-$volume

variance for $2025.$

b$.$ For each variance, indicate whether the suggested change will make the variance more favorable, will make it less

favorable, or have no effect.