Company ABC manufactures radios and uses direct labor hours (DLH) as its allocation base. The following information relates to the companys manufacturing overhead data for 2021:

Budgeted output 33,200 radios

Budgeted direct labor hours per radio 3.25 DLH per radio

Budgeted variable overhead rate per DLH $8.60 per DLH

Budgeted fixed overhead rate per DLH $14.50 per DLH

Actual output 34,700 radios

Actual direct labor hours used 91,955 DLH

Actual variable overhead cost $919,550

Actual fixed overhead cost $1,655,190

5. Calculate the flexible-budget variance for fixed overhead for 2021.

6. Calculate the spending variance for fixed overhead for 2021.

7. Calculate the production-volume variance for fixed overhead for 2021.

8. Calculate the flexible-budget variance for variable overhead for 2021.

9. Calculate the spending variance for variable overhead for 2021.

10. Calculate the efficiency variance for variable overhead for 2021.