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Calgary Paper Company produces paper for photocopiers. The company has developed standard overhead rates based on a monthly capacity of 101,000 direct-labor hours as follows: Standard costs per unit (ane box of paper) Variable overhead (3 direct-labor hours $5) Fixed overhead (3 direct-labor hours $6) Total $15 18 $33 During April, 25,000 units were scheduled for production: however, only 19,000 units were actually produced. The following data relate to April 1. Actual direct-labor cost incurred was $1,500,000 for 60,000 actual hours of work 2. Actual overhead incurred totaled $922,000, of which $342,000 was variable and $580,000 was fixed. Required Prepare two exhibits similar to Exhibit 11-6 and Exhibit 11-8, which show the following variances. State 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