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

Standard variable-overhead rate	$	6.00	per direct-labor hour
Standard quantity of direct labor		2	hours per unit of output
Budgeted fixed overhead	$	120,000
Budgeted output		20,000	units

Actual results for April are as follows:

Actual output		14,000	units
Actual variable overhead	$	252,000
Actual fixed overhead	$	111,000
Actual direct labor		40,000	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 "0" for no effect (i.e., zero variance).)

1. variable-overhead spending variance

2. variable-overhead efficiency variance

3. fixed-overhead budget variance

4. fixed-overhead volume variance