Broder Company produces a single product. Broder employs a standard cost system and uses a flexible budget to predict overhead costs at various levels of activity. For the most recent year, Broder used a standard overhead rate equal to $12.50 per direct labor hour. The rate was computed using expected activity. Budgeted overhead costs are $160,000 for 10,000 direct labor hours and $240,000 for 20,000 direct labor hours. During the past year, Broder generated the following data;

a. Actual production: 2,000 units

b. Fixed overhead volume variance: $3,500 U

c. Variable overhead efficiency variance: $3,200 F

d. Actual fixed overhead costs: $82,670

e. Actual variable overhead costs: $135,000 Required:

1. Determine the fixed overhead spending variance.

2. Determine the variable overhead spending variance.

3. Determine the standard hours allowed per unit of product.

4. Assuming the standard labor rate is $9.50 per hour, compute the labor efficiency variance.