Beech has budgeted fixed overhead of $147,000 based on budgeted production of 14,200 units. During July, 10,600 units were produced and $160,800 was spent on fixed overhead. What is the fixed overhead spending variance?

Beech has budgeted fixed overhead of $630,000 based on budgeted production of 21,000 units. During July, 21,600 units were produced and $639,200 was spent on fixed overhead. What is the fixed overhead volume variance?

Beech has budgeted fixed overhead of $494,000 based on budgeted production of 19,000 units. During July, 19,600 units were produced and $509,200 was spent on fixed overhead. What is the fixed overhead volume variance?