problem 11(want text answer only) Total overhead, 3-variance analysis. Pampered Pets, Inc., makes embellished accessories primarily for dogs. For 2017, budgeted variable overhead is $70,000 for 10,000 direct labor-hours. Budgeted total overhead is $100,000 at 8,000 direct labor-hours. The standard costs allocated to the production of these accessories included a total overhead rate of 80% of standard direct labor costs. In May 2017, Pampered Pets incurred total overhead of $133,000 and direct labor costs of $178,125. The direct labor efficiency variance was $7,500 unfavorable. The direct labor flexible-budget variance was $1,875 favorable. The standard labor price was $15 per hour. The production-volume variance was $16,000 favorable. Q1. Compute the denominator level and the spending and efficiency variances for total overhead