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: 9,250 Standard direct labour hours allowed Actual direct labour hours Fixed overhead 10,100 $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 officiency variance