Also looking for production volume variance; I am honestly so lost. Thank you so much.

Michelle Inc. uses a 4-variance analysis of its manufacturing overhead costs, and has the following results for April. A. Budgeted direct labour-hours per unit is used to allocate variable manufacturing overhead Fixed overhead is allocated on a per unit basis. B. Budgeted amounts for April 2011 are: Direct labour-hours 0.30/Unit Variable labour-hour overhead rate: $20.00 /DLH Fixed manufacturing overhead: $600,000 Budgeted output (denominator level output): 30,000 Units C. Actual amounts for April 2011 are: Variable manufacturing overhead: $340,000 Fixed manufacturing overhead: $590,000 Direct labour-hours: 16,000 hours Actual output: 40,000 Units What is the variable manufacturing overhead efficiency variance using 4-variance analysis? $101,200 favourable $80,000 unfavourable $101,200 unfavourable $80,000 favourable $181,200 favourable