A company uses machine hours to apply both variable and fixed overhead. Budgeted variable overhead is \($100,000.\) Budgeted fixed overhead is \($200,000.\) The budgeted machine hours are 1,000. During the period, 1,200 machine hours are used but only 1,100 standard hours occurred. The actual variable overhead is \($105,000\) and the actual fixed overhead is \($205,000\).

Calculate all of the overhead variances.