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
Answer	-	Answer	=	Answer	AnswerFUNeither F or U

OH Efficiency Variance
Budget at Actual	-	Budget at Standard	=	OH Efficiency Variance
Answer	-	Answer	=	Answer	AnswerFUNeither F or U

Volume Variance
Budget at Standard	-	Applied OH	=	Volume Variance
Answer	-	Answer	=	Answer	AnswerFUNeither F or U