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Hastings Company bases its variable overhead performance report on the actual direct labour-hours of the period. Data concerning the most recent year, which ended on December 31, are as follows: Budgeted direct labour-hours Actual direct labour-hours Standard direct labour-hours allowed Cost formula (per direct labour-hour): Indirect labour Supplies Electricity Actual costs incurred: Indirect labour Supplies Electricity Required: 42, eee 44, eee 45 , eee $ e.9e $ e. 15 $ e.es $42, eee $ 6,9ee $ 1, 8ee Prepare a variable overhead performance report. Compute both variable overhead spending and efficiency variances. (Indicate the effect of each variance by selecting "F" for favourable, "U" for unfavourable, and "None" for no effect (i.e., zero variance).) ASTING ORPORATIO Variable Overhead Performance Report For the Year Ended December 31 Flexible Actual Costs Flexible Budget Based Budget Based Overhead Costs Indirect labour Supplies Electricity Total variable overhead cost Cost Formula 0.90 0.15 0.05 1.10 In-curred on 44,000 44,000 DLHs DLHs Total Variance on 45,000 DLHs Spending Variance Efficiency Variance