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

Standard variable-overhead rate........................$18.00 per direct-labor hour

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

Budgeted fixed overhead..................................$300,000

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

Actual results for February are as follows:

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

Actual variable overhead..........................................$960,000

Actual fixed overhead..............................................$291,000

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.