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	2.0	hours per unit of output
Budgeted fixed overhead	$ 124,000
Budgeted output	31,000	units

Actual results for April are as follows:

Actual output	24,800	units
Actual variable overhead	$ 396,800
Actual fixed overhead	$ 120,280
Actual direct labor	62,000	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.

Variable-Overhead Spending Variance	$____	Unfavourable, Favourable OR NONE
2. Variable-overhead efficiency variance	$_____	Unfavourable, Favourable OR NONE
3. Fixed-overhead budget variance	$_____	Unfavourable, Favourable OR NONE
4. Fixed-overhead volume variance	$_____	Unfavourable, Favourable OR NONE