Ramez is a manufacturer of fashionable suits. The cost of each unit is the sum of three variables (DM, DL, and overhead costs) and one fixed cost category. Variable manufacturing overhead cost is allocated to each suit on the basis of budgeted direct manufacturing labor-hours per suit. For May, 20x1, each suit is budgeted to take 4 labor hours. Budgeted variable manufacturing overhead cost per labor hour is $12. The budgeted number of suits to be manufactured in May 20X1 is 1,040. Actual variable manufacturing costs in May 20X1 were $52,164 for 1,080 suits started and completed. Both ending inventory and beginning inventory equal to zero. The actual direct manufacturing labor hours for May 20X1 were 4,536. Required: A. Compute the flexible budget variance, the spending variance, and the efficiency variance for variable manufacturing overhead. B. Discuss the resultant variances