Grault Company estimates manufacturing overhead to be $80,000 + (.65 x Direct labor costs). Direct labor costs are estimated to be $100,000 for Year 1. The actual manufacturing overhead costs for Year 1 were $160,000. The actual direct labor costs were $120,000.

a. What is the expected total overhead for each of the following direct labor cost amounts:

(1) $80,000?

(2) $100,000?

(3) $120,000?

b. How much is the under- or overapplied overhead for Year 1?

c. How much is the spending variance? The production volume variance