Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

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Fixed Overhead Spending and Volume Variances, Columnar and Formula Approaches
Marvelettes Company provided the following information:
Required:
1. Using the columnar approach, calculate the fixed overhead spending and efficiency variances.
2. Using the formula approach, calculate the fixed overhead spending variance.
3. Using the formula approach, calculate the fixed overhead efficiency variance.
4. Calculate the total fixed overhead variance.