Spindle Company manufactures pillows. For 2020, the company expects fixed overhead costs of $218.750. Spindle uses machine-hours to allocate fixed overhead costs and anticipates 6,250 hours during the year to manufacture 25,000 pillows. During 2020, Spindle manufactured 23,800 pillows and spent $217,750 on fixed overhead costs Calculate the following: a. The fixed overhead rate for 2020 b. The fixed overhead spending variance for 2020 c. The production-volume variance for 2020