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Data table s: 0.25 of 1 Goldman allocates manufacturing overhead to production based on standard direct labor hours. Last month, Goldman reported the following actual results: actual variable overhead, \$10,600; actual fixed overhead, $2,800; actual production of 7,200 units at 0.20 direct labor hours per unit. The standard direct labor time is 0.25 direct labor hours per unit (1,000 static direct labor hours / 4,000 static units) le overhead efficiency variance, fixed overhead ance The following information relates to Goldman, Inc.'s overhead costs for the month: Click the icon to view the information.) Requirements 1. Compute the overhead variances for the month: variable overhead cost variance, variable overhead efficiency variance, fixed overhead cost variance, and fixed overhead volume variance. 2. Explain why the variances are favorable or unfavorable