Planned                          Actual        

      Production                                                         92,000 units                     87,000 units

      Direct labor hours                                             506,800 DL hrs                380,000 DL hrs

      Fixed manufacturing overhead                          $205,000                         $182,400

      Variable manufacturing overhead                       $910,000                         $841,500

      Standard direct labor hour per unit                              5.5

Required:

Calculate the following three overhead variances:

a. Overhead volume variance.

b. Overhead efficiency variance.

c. Overhead spending variance.