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

Standard variable-overhead rate ................................................................................................ $6.00 per direct-labor hour Standard quantity of direct labor ................................................................................................ 2 hours per unit of output Budgeted fixed overhead ........................................................................................................... $100,000 Budgeted output ......................................................................................................................... 25,000 units Actual results for April are as follows:

Actual output ................................................................................................................................ 20,000 units Actual variable overhead ............................................................................................................. $320,000 Actual fixed overhead .................................................................................................................. $97,000 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.