Marilyn, Inc., uses a standard cost system and analyzes overhead using a two-variance analysis. The following information relates to its operations in April:

Actual total cost for direct labor ................ $86,800

Total direct labor hours worked .................. 14,000

Total standard labor hours for the output in April ........... 15,000

Direct labor rate variance—unfavorable ............. $2,800

Actual total overhead cost................... $32,000

Budgeted fixed overhead cost .................. $9,000

Practical capacity, in hours .................. 12,000

Total overhead application rate per standard direct labor hour ..... $2.25

Required

1. What was Marilyn’s direct labor efficiency variance for April?

2. What was Marilyn’s factory overhead flexible-budget variance for April?

3. What was Marilyn’s production-volume variance for April?

4. What is the relationship between the direct labor efficiency variance and the variable overhead efficiency variance?