Crystal Glassware Company has the following standards and flexible-budget data. 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 $ 8.00 per direct-labor hour 2 hours per unit of output $160,000 20,000 units 19,000 units $456,000 $154,000 50,000 hours Required: Use the variance formulas to compute the following variances. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (i.e., zero variance).) 1. Variable-overhead spending variance $ 56,000 Unfavorable 234 Variable-overhead efficiency variance $ 80,000 Unfavorable 3. Fixed-overhead budget variance Fixed-overhead volume variance $ 6,000 Favorable $ 62,000 Favorable