ABC Company has the following standards and flexible budget data: Standard variable overhead rate $ 7.20 per direct labor hour Standard quantity of direct labor 2.40 hours per unit of output Budgeted fixed overhead rate $ 100,000 Budgeted output 25,000 units Standard variable overhead $ 14.40 per unit Standard fixed overhead $ 4.80 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 Direct labor hours

a. Variable manufacturing overhead spending variance

b. Variable manufacturing overhead efficiency variance

c. Fixed manufacturing overhead spending variance