A company uses a standard costing system. The following monthly cost functions apply to its manufacturing overhead items:

Overhead Item	Cost Function
Indirect materials	$0.80 per DLH
Indirect labor	$1.00 per DLH
Utilities	$0.40 per DLH
Insurance	$8,000
Depreciation	$32,000

Information for the month of October is as follows:

Actual overhead costs incurred:
Indirect materials	$20,800
Indirect labor	24,000
Utilities	9,600
Insurance	8,800
Depreciation	32,000
Total	$95,200
Actual direct labor hours worked	24,000
Standard direct labor hours allowed for production achieved	27,000

The company uses expected capacity to calculate standard overhead rates. The monthly expected capacity is 25,000 hours.

The standard variable overhead rate (based upon expected capacity) is ..... per DLH

The standard fixed overhead rate (based upon expected capacity) is .... per DLH

The variable overhead efficiency variance is ..

The variable overhead efficiency variance is Unfavorable or Favorable?

The fixed overhead spending variance is

The fixed overhead spending variance is Unfavorable or Favorable?