Bulong Company manufactured 1,000 units of a special multi-layer breathable fabric with the trade name "walang

pakpak". The following information from the "walang pakpak" production department for the month of May is as

follows:

Direct material purchased: 36,000 yards at 1.38 per yard 49,680

Direct material used: 19,000 yards at 1.38 per yard 26,220

Direct labor: 4,200 hours at 9.15 per hour 38,430

Assume that the standard production overhead costs per unit of "walang pakpak" are based on direct-labor hours

and are as follows:

Variable overhead (5 direct labor hours @ 12/DLH) 60

Fixed overhead (5 DLH @ 18/DLH) based on activity level of 300,000 DLH per month 90

Total overhead 150

The following information is available for the current month:

Variable overhead costs were 3,510,000

Fixed overhead costs were 5,625,000

56,000 switches were produced, although 60,000 switches were scheduled to be produced

275,000 direct labor hours were worked at a total cost of 3,825,000.

Required:

1. VOH Spending Variance

2. VOH Efficiency Variance

3. FOH Spending Variance

4. Volume Variance