Gleason Company has developed the following standard cost data based on 60,000 direct labor hours, which is 75% of capacity. Fixed overhead is $360,000 and variable overhead is $180,000 at this level of activity. During the current period, the company operated at 80% of capacity and produced 128,000 units. Actual costs were: Calculate the variable overhead spending and efficiency variance and the spending and volume variances. Indicate whether each is favorable or unfavorable