Bluman Corp applies overhead based on direct labour hours and has the following available for the current month: Standard: Direct labour hours per unit 6 Variable overhead per DLH $0.80 Fixed overhead per DLH (based on 11,900 DLHs) $2.10 Actual: Units produced 2,000 Direct labour hours 11,900 Variable overhead $9,900 Fixed overhead $25,500 Required: Compute all the appropriate overhead variances using the: (1) 2-variance approach