In November, DCdesserts.com produced 3,000 multilayer fancy cakes, used 9,100 hours of process time, and incurred the following production-overhead costs.

Variable overhead ................................................................................................................................................... $45,955 Fixed overhead ....................................................................................................................................................... $15,800 DCdesserts.com’s monthly flexible overhead budget for November is the same as that given in Exhibit 11–3.
Compute DCdesserts.com’s variable-overhead variances using the format shown in Exhibit 11–6.
Compute the company’s fixed-overhead variances using the format shown in Exhibit 11–8.