Analyze the following manufacturing overhead data for Caf du Monde: Budgeted Manufacturing Overhead: 100,000 Actual Manufacturing Overhead: 120,000 Standard Hours Allowed: 5,000 hours Actual Hours

Analyze the following manufacturing overhead data for Café du Monde:

• Budgeted Manufacturing Overhead: €100,000
• Actual Manufacturing Overhead: €120,000
• Standard Hours Allowed: 5,000 hours
• Actual Hours Worked: 5,200 hours
• Variable Overhead Rate: €8 per direct labor hour
• Fixed Overhead Rate: €2 per direct labor hour

Calculate the variable overhead spending variance, variable overhead efficiency variance, fixed overhead spending variance, and fixed overhead volume variance.