Please help me with my accounting homework. The question is attached below:

8-26 4-variance analysis, fill in the blanks. Healthy-U Ltd is a pharmaceutical and biotechnology company. It has the following data for manufacturing overhead costs during August 2020: Variable Fixed Actual costs incurred $36.000 $20,000 Costs allocated to products 38,000 16,500 Flexible budget 15,000 Actual input budgeted rate 35,600 Fill in the blanks. Use F for favorable and U for unfavorable: Variable Fixed S S (1) Spending variance (2) Efficiency variance (3) Production-volume variance III (4) Flexible-budget variance ) Underallocated (overallocated) manufacturing overhead