Walkenhorst Company’s machining department prepared its 2019 budget based on the following data: Practical capacity 40,000 units Standard machine hours per unit 2 Standard variable factory overhead...

Walkenhorst Company’s machining department prepared its 2019 budget based on the following data:

The department uses machine hours to apply factory overhead to production. In 2019, the department used 85,000 machine hours and incurred $625,000 in total manufacturing overhead cost to manufacture 42,000 units. Actual fixed overhead cost for the year was $375,000.

Required:

Determine for the year:

1. The fixed, variable, and total factory overhead application rates (per machine hour).
(
Round your answers to 2 decimal places.
)

2. The total flexible budget, for factory overhead cost based on output achieved in 2019.

3. The production volume variance. State whether this variance was favorable (F) or unfavorable (U).

4. The total overhead spending variance. State whether this variance was favorable (F) or unfavorable (U).

5. The overhead efficiency variance. State whether this variance was favorable (F) or unfavorable (U).

6. The variable overhead spending variance
and the fixed overhead spending variance. State whether each variance is favorable (F) or unfavorable (U).

How do you get the variable overhead spending variance on question 6 bolded?