ABC Company has the following standards and flexible budget data:

Standard Variable Overhead Rate $5.40 Per direct labour hour

Standard quantity of direct labor $1.80 hours per unit of output

Budgeted fixed overhead rate $100,000

Budgeted Output 25,000 units

Standard Variable Overhead $10.80 per unit

Standard Fixed Overhead $3.60 per unit

Actual Results for November are given below:

Actual Output 30,000 units

Actual variable overhead $360,000

Actual Fixed Overhead $106,000

Actual Direct Labor 56,000 hours

REQUIRED:

A) Variable manufacturing overhead spending variance

A2) Favorable or Unfavorable?

B) Variable Manufacturing Overhead Efficiency Variance

B2) Favorable or Unfavorable

C) Fixed manufacturing overhead spending variance

C2) Favorable of Unfavorable

D) Fixed Manufacturing overhead volume variance

D2) Favorable or Unfavorable