Berlin Ltd. uses a combined overhead rate of $2.90 per machine hour to apply overhead to products. The rate was developed at an annual expected capacity of 211,200 machine hours; each unit of product requires two machine hours to produce. At 211,200 machine hours, expected fixed overhead for Munich Ltd. Is $200,640.

During November, the company produced 9,568 units and used 19,760 machine hours. Actual variable overhead for the month was $37,680 and fixed overhead was $16,000. Calculate the overhead spending, efficiency, and volume variances for November.

Note: Do not use negative signs with your answers.

Note: Round your answers to the nearest whole dollar.

OH Spending Variance

Actual OH - Budget at Actual = OH Spending Variance

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OH Efficiency Variance

Budget at Actual - Budget at Standard = OH Efficiency Variance

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Volume Variance

Budget at Standard - Applied OH = Volume Variance

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Please answer all parts of the question.