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

Standard variable-overhead rate. $21 per direct-labor hour

Standard quantity of direct labor2.5 hours per unit of output

Budgeted fixed overhead $490,000

Budgeted output34,500 units

Actual results for April are as follows:

Actual output17,700units

Actual variable overhead $1,146,375

Actual fixed overhead $386,000

Actual direct labor50,950hours

Required:

Use the following diagrams below (similar toExhibit 11-6andExhibit 11-8to compute (1) the variable-overhead spending and efficiency variances, and (2) the fixed-overhead budget and volume variances.