Dehaviland Company produces item XYZ. Each unit of XYZ requires 4 labor hours. Dehaviland planned production is 1,400 units per month. During March, Dehaviland produced 1,200 units of XYZ using 4,780 labor hours. Dehaviland applies variable overhead at a rate of $10 per labor hour and fixed overhead at a rate of $25 per labor hour. Budgeted fixed overhead is $140,000. During March, actual variable overhead was $49,700 and actual fixed overhead was $138,600. Calculate the following: 1. $200 favorable 2. \$200 unfavorable 3. $1,400 favorable Variable overhead 4. $1,400 unfavorable spending variance 5. $1,700 favorable Fixed overhead budget variance 6. $1,700 unfavorable Variable overhead 7. $1,900 favorable efficiency variance 8. $1,900 unfavorable Fixed overhead volume variance 9. $20,000 favorable 1. $200 favorable 2. $200 unfavorable 3. $1,400 favorable Variable overhead 4. $1,400 unfavorable spending variance 5. $1,700 favorable Fixed overhead budget variance 6. $1,700 unfavorable Variable overhead efficiency variance 7. $1,900 favorable Fixed overhead volume 8. $1,900 unfavorable variance 9. $20,000 favorable 10. $20,000 unfavorable 11. $20,500 favorable 12. $20,500 unfavorable