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

11.

8. Provide an explanation (i.e., a possible cause) for each of the following variances. What does each variance tell us about the companys performance (other than being favorable/unfavorable)?

   1. Fixed overhead spending variance (from question #6)

   2. Variable overhead spending variance (from question #9)

   3. Variable overhead efficiency variance (from question #10)

PS : I only need questions 9-11