Crystal Glassware Company has the following standards and flexible-budget data. 16 per direct-labor hour Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead Budgeted output Actual results for April are as follows: Actual output Actual variable overhead Actual fixed overhead Actual direct labor $ 2.5 hours per unit of output $370,000 28,500 units 19,600 units $855,950 $326,000 50,350 hours Required: Use the following diagrams below (similar to Exhibit 11-6 and Exhibit 11-8 to compute (1) the variable-overhead spending and efficiency variances, and (2) the fixed-overhead budget and volume variances.