What was the variable overhead efficiency variance? What was the variable OH spending variance? What is the fixed OH volume (denominator) variance? What is the fixed OH spending variance? Special order lamps are manufactured in division S. Because of the precise nature of the process a tandard cost system has been developed. The following standards are used for the special orders: Fixed overthead is based on expected production of 4,007 customized lamps each month. To keep records of the actual cost of a job, a Job Order Cost System has been developed. Entries are made to the Job Order System at actual cost (overhead is applied based on actual labor hours) while entries are made to the accounting system at standard. Variance analysis is used to analyze the differences. Job Order Costing Section On January 1, 20x2, Division S began Job 1101 for the Client, THE BIG CHILDREN STORE. The job called for 4,000 customized lamps. The following set of transactions occurred from January 5 until the job was completed: 5-Jan Purchased 4,075 Lamp Kits @ $16.35 per kt. 9.Jan 4,075 sets of Lamp Kits were requilitioned. 17.Jan Payroll of 560 Direct Labor Hours @ \$9.45 per hour. 30-Jan Payroll of 610 Direct Labor Hours @ \$9.70 per hour. 30-Jan 3.993 lamps there completed and shipped. All materials requisitioned were