The following information is available for Talley Company: 

Production:
Budgeted                 . . . . . . . . . 75,000 units
Actual                       . . . . . . . . . 76,000 units
Standard costs:
Direct labor             . . . . . . . . . 10 DLH per unit @ $15 per hour
Variable overhead . . . . . . . . . 10 DLH per unit @ $8 per hour
Fixed overhead       . . . . . . . . . 10 DLH per unit @ $9 per hour

Actual costs:
Direct labor              . . . . . . . . . 756,000 DLH @ $15.50 per hour
Variable overhead   . . . . . . . . . $6,040,000
Fixed overhead        . . . . . . . . . $6,758,000

Required

a. Calculate the variable overhead spending and efficiency variances.

b. Calculate total budgeted fixed overhead cost.

c. Calculate the fixed overhead variances.