Different management levels in Bates, Inc., require varying degrees of managerial accounting information. Because of the need to comply with the managers' requests, four different variances for manufacturing overhead are computed each month. The information for the September overhead expenditures is as follows:

Budgeted output units	3,200	units
Budgeted fixed manufacturing overhead	$20,000
Budgeted variable manufacturing overhead	$5	per direct labor hour
Budgeted direct manufacturing labor hours	2	hours per unit
Fixed manufacturing costs incurred	$26,000
Direct manufacturing labor hours used	7,200
Variable manufacturing costs incurred	$35,600
Actual units manufactured	3,400	units

Required: Compute a 4-variance analysis for the plant controller.

	Actual Results	Spending Variance	Actual Input Qty. * Budgeted Rate	Efficiency Variance	Flexible Budget Budgeted Input Qty. for Allowed Output* Budgeted Rate	Production Variance	Allocated: Budgeted Input Qty. Allowed for Actual Output * Budgeted Rate
Units	A)	B)	C)	D)	E)	F)	3200 units
Actual or Budgeted Input Qty.	G)	H)	I)	J)	K)	L)	6400 hours
Variable Overhead	M)	O)	P)	Q)	R)	Never a Variance	S)
Fixed Overhead	T)	U)	V)	Never a Variance	W)	X)	Y)