Overhead variances, missing information. Blakely Printing prepared its budget at 10,000 machine hours. Blakely reported a $900 unfavourable spending variance for fixed overhead and a $300 unfavourable spending variance for variable overhead. The budgeted variable overhead rate is $6 per machine hour. The input allowed for actual output was 9,900 machine hours. Actual machine hours were 9,800, and actual total overhead costs were $96,000.

Required 1. Compute variable overhead efficiency variance, flexible-budget variance, and the amount underallocated or overallocated.

2. Calculate fixed overhead production-volume variance, flexible-budget variance, and the amount underallocated or overallocated.