Esquire clothing is a manufacturer of ­designer suits. the cost of each suit is the sum of three variable costs (direct material costs, direct manufacturing labor costs, and manufacturing overhead costs) and one fixed-cost category (manufacturing overhead costs). variable manufacturing overhead cost is allocated to each suit on the basis of budgeted direct manufacturing labor-hours per suit. for june 2017, 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 june 2017 is 1,040. actual variable manufacturing costs in june 2012 were $ 52,200 for 1,095 suits started and completed. there was no beginning or ending inventories of suits. actual direct manufacturing labor-hours for june were 4,566. 1. compute the flexible- budget variance, the spending variance, and the efficiency variance for variable manufacturing overhead. 2. comment on the results.