At the beginning of the year Vulpix Company had the following standard cost sheet for one of its products:

Direct Materials (0.1 grams x $4)	$ 0.4
Direct Labor (0.02 hours x $20)	$ 0.4
Variable Overhead (0.02 hours x $18.5)	$ 0.37
Fixed Overhead (0.02 hours x $22)*	$ 0.44
Standard Cost Per Unit	$ 1.61

*Fixed Overhead rate is based on practical capacity of 250,000 units

For year 2019, the company has produced 190,000 units, with the following actual data:

1. Direct Material purchased 20,000 grams at total cost $90,000
2. Ending inventory of direct materials was 2,500 grams
3. Direct labor used was 4,500 hours at direct labor costs $85,500
4. Variable OH cost was $76,500
5. Fixed OH cost was $100,000

1. Calculate Variable Overhead Spending and Efficiency Variance
2. Calculate Fixed Overhead Spending and Volume Variance