A standard costing system is used at Ibrunt, SA in which machine hours is the measure of activity. Ibrunt's flexible budget for manufacturing overhead is below, followed by data pertaining to operations for the most recent period.

Flexible Budget:

Budgeted Level of Activity: $6,200$ machine hours

Overhead costs at the Budgeted activity level:

Variable Overhead Cost: $$30,008$

Fixed Overhead Cost: $$36,022$

Most Recent period's operations:

Actual level of activity: $6,400$ machine hours

Standard level of activity for output: $6,700$ machine hours

Actual total variable overhead cost: $$29,568$

Actual total fixed overhead cost: $$36,544$

PART A

What is the variable overhead rate variance?

PART B

What is the variable overhead efficiency variance:

PART C

What is the fixed overhead budget variance?

PART D

What is the fixed overhead volume variance?