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

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

Standard variable$-$overhead rate $$6$ per direct$-$labor hour

Standard quantity of direct labor

Budgeted fixed overhead

$2\mathrm{.}0$ hours per unit of output

Budgeted output

$$130,000$

$32,500$ units

Actual results for April are as follows:

Actual output

Actual variable overhead

Actual fixed overhead

Actual direct labor

$26,000$ units

$$416,000$

$$126,100$

$65,000$ 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.

Standard variable$-$overhead rate $ $6$ per direct$-$labor hour

Standard quantity of direct labor $2\mathrm{.}0$ hours per unit of output

Budgeted fixed overhead $ $130,000$

Budgeted output $32,500$ units

Actual results for April are as follows:

Actual output $26,000$ units

Actual variable overhead $ $416,000$

Actual fixed overhead $ $126,100$

Actual direct labor $65,000$ hours

Required:

Use the variance formulas to compute the following variances.