Crystal Glassware Company has the following standards and flexible-budget data.

Standard variable-overhead rate ........ $6.00 per direct-labor hour

Standard quantity of direct labor .......... 2 hours per unit of output

Budgeted fixed overhead ........... $100,000

Budgeted output ............... 25,000 units

Actual results for April are as follows:

Actual output ............ 20,000 units

Actual variable overhead ......... $320,000

Actual fixed overhead ..........$97,000

Actual direct labor ..........50,000 hours

Required:

Use the variance formulas to compute the following variances. Indicate whether each variance is favorable or unfavorable, where appropriate.

1. Variable-overhead spending variance.

2. Variable-overhead efficiency variance.

3. Fixed-overhead budget variance.

4. Fixed-overhead volume variance.