Alden Company uses a three-variance analysis for factory overhead variances. Practical capacity is defined as 36 setups and 36,000 machine hours to manufacture 7,200 units for the year. Selected data for 2019 follow:

Budgeted fixed factory overhead:
Setup cost	$	93,600
Other		154,000			$	247,600
Total factory overhead cost incurred					$	486,000
Variable factory overhead rate:
Per setup					$	650
Per machine hour					$	6.00
Total standard machine hours allowed for the units manufactured						28,000	hours
Machine hours actually worked						32,000	hours
Actual total number of setups						32
Actual number of units produced during the year						5,600
Standard number of setups for units produced during the year						28

Required:

1. Compute: (a) the total overhead spending variance, (b) the overhead efficiency variance, and (c) the total overhead flexible-budget variance for 2019. Label each variance as favorable (F) or unfavorable (U).

2. Assume that the company includes all setup costs as variable factory overhead. The budgeted total fixed overhead, therefore, is $154,000, and the standard variable overhead rate per setup is $3,250. What is: (a) the total overhead spending variance, (b) the overhead efficiency variance, and (c) the total overhead flexible-budget variance for the year? Label each variance as favorable (F) or unfavorable (U).

3. Assume that the company uses only machine hours as the activity measure to apply both variable and fixed overhead, and that it includes all setup costs as variable factory overhead. What is (a) the Total Overhead Spending Variance, (b) the Overhead Efficiency Variance, and (c) total Overhead Flexible-Budget Variance for the year? Indicate whether each variance is favorable (F) or unfavorable (U).