Doug's Delivery Company reports the following information for 2010:

Actual:

Output: 1,100 parcels picked up or delivere

Fuel required: 100 Gallons

Cost per gallon: $2.00 per gallon

Standard:

Fuel allowed: 0.10 gallon per parcel picked up or delivered

Cost per gallon: $1.80 per gallon

a. What is the variable overhead variance for fuel costs?

b. What is the variable overhead efficiency variance for fuel costs?

c. What is the actual fuel cost for March 2010?

D. What is the variable overhad price variance for fuel costs?