Mendig has done job overall of managing its technology overhead costs. It has variable overhead efficiency variance because it used CPU units of processing time relative to the number of client interactions it had. This is not an issue if the goal was to meet the high-peformance computing needs of clients and resulted in higher levels of client satisfaction or revenues. For the 6,000 CPUT units used, Mendig spent per unit relative to the budgeted $2.50, so the price/spending variance on variable technology overhead was