PR $11-15($LO $11\mathrm{.}8)$ Kudzu Kayaks manufactures kayaks and... Kudzu Kayaks manufactures kayaks and related equipment. For $2026,$ Kudzu's cost accountants provide the following estimates: Required: a$.$ Calculate the VOH Efficiency Variance, VOH Spending Variance, FOH Spending Variance, and Production Volume Variance for $2026.$ b$.$ Now assume Kudzu Kayaks budgeted the same amounts for $2027.$ However, after the budgeting was complete, Kudzu implemented several important initiatives aimed at becoming a more eco$-$friendly company and overhead cost reduction. These changes had the following effects in $2027$: Assume that Kayak used the same budget as in $2026$ in $2027$ and that all actual results were the same except for the changes described above. Calculate the VOH Efficiency Variance, VOH Spending Variance, FOH Spending Variance, and Production Volume Variance for $2027.$