Austin Company applies overhead on the basis of direct labor hours.Here is the information provided to you by the Controller.

Standards:

FOH(3 DLH)

Planned production: 8,000 units.

Budgeted factory overhead:$72,000

Budgeted fixed factory overhead:$48,000

Actual Hours Worked:25,000

Actual Units Made:8,500 units.

Actual manufacturing overhead cost incurred:$80,000.

Required:

Calculate the following:

a.Total Spending Variance

b.Total Efficiency Variance

c.Total Volume Variance

d.Proof