Crystal Glassware Company has the following standards and flexible$-$budget data.

Standard variable$-$overhead rate$ $6$per direct$-$labor hourStandard quantity of direct labor$2\mathrm{.}0$hours per unit of outputBudgeted fixed overhead$ $138,000$Budgeted output$34,500$units

Actual results for April are as follows:

Actual output$27,600$unitsActual variable overhead$ $441,600$Actual fixed overhead$ $133,860$Actual direct labor$69,000$hours

Required:

Use the variance formulas to compute the following variances.

Note: Indicate the effect of the first three variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).$ Select "Positive" or "Negative" for the Fixed$-$overhead Volume variance.