ABC Co., the consultant of XYZ Co. had summarized the following standard cost data extracted from the historical records and performance reports issued by the cost accounting department in the prior year to assist in her analysis and evaluation of the standard costing policy of the company:

DM - 6 kg/unit - P90/kilo

DL - 5 hrs/unit - P50/ hr

Budgeted FOH

Variable 480,000

Fixed 600,000

Actual labor hours 24900

Actual FOH 1,320,000, 65% of which is FOH

Actual production 5150 units

Normal capacity 400 units

Find:

1. Spending variance

2. Variable OH efficiency variance

3. Controllable variance