answer please

6. The following information relates to Joplin Company for the period just ended: Standard variable overhead rate per hour $1 Standard fixed overhead rate per hour $2 Budgeted activity 40,000 machine hours. Actual production 82,000 units. Standard machine processing time 2 units per hour. Actual variable overhead $37,000. Actual fixed overhead $121,000. Required: A. Calculate the spending and efficiency variances for variable overhead. B. Calculate the budget and volume variances for fixed overhead