Blue Spruce Company uses a standard cost system. Indirect costs were budgeted at $191,900 plus $12 per direct labour hour. Th overhead rate is based on 10,100 hours. Actual results were: Standard direct labour hours allowed 9.250 Actual direct labour hours 10,100 Fixed overhead $178,900 Variable overhead $174.300 (a) Calculate the fixed overhead production volume variance. Fixed overhead production volume variance $ Calculate the fixed overhead production volume variance, Fixed overhead production volume variance Calculate the variable overhead spending variance Variable overhead spending variance $ Calculate the variable overhead efficiency variance Variable overhead efficiency variance