Jonah Company manufactures deep-sea fishing rods, which it distributes internationally through a chain of wholesalers. The following data are taken from the budget prepared at the beginning of the year by Jonah’s controller. The company applies overhead on the basis of machine hours.

Actual fixed manufacturing overhead incurred was $101,200; variable manufacturing overhead incurred was $214,000.

Required

a. Calculate the variable overhead spending and efficiency variances for May.
b. Calculate the fixed overhead spending variance forMay.

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Annual BudgetMay Budget Variable manufacturing overhead Fixed manufacturing overhead Direct labor hours Machine hours $2,400,000 $1,200,000 48,000 240,000 $220,000 $100,000 4,000 22,000