The Smith Company uses a process cost system. Costs are applied to production based on standard costs. Information for September is shown below: mlo8

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Actual factory overhead. $21,700 Standard direct labor hours allowed. 6,200 Actual direct labor hours... 5,900 Normal capacity direct labor hours. 6,500 Budgeted variable factory overhead. $5,525 Budgeted fixed factory overhead $19,500 Cost of goods sold... $20,000 Ending finished goods inventory. $40,000 Ending work-in-process inventory. $10,000 The company uses a job order cost system to accumulate costs. Required: Calculate the factory overhead variances for September using the three-factor analysis method.