Calgary Paper Company produces paper for photocopiers. The company has developed standard overhead rates based on a monthly capacity of 82,000 direct-labor hours as follows:

Standard costs per unit (one box of paper):

Variable overhead (3 direct-labor hours @ $4)$12

Fixed overhead (3 direct-labor hours @ $12)$36

Total $48

During April, 32,800 units were scheduled for production: however, only 26,800 units were actually produced. The following data relate to April.

a. Actual direct-labor cost incurred was $1,700,000 for 85,000 actual hours of work.

b. Actual overhead incurred totaled $1,342,000, of which $442,000 was variable and $900,000 was fixed.

Show two exhibits which show the following variances. Show whether each variance is favorable or unfavorable, where appropriate.

1. Variable-overhead spending variance.
2. Variable-overhead efficiency variance.
3. Fixed-overhead budget variance.
4. Fixed-overhead volume variance.