Hauser brother uses machine hours to apply standard overhead cost to productions

Units 2,500

total machine hours denominator volume 100,000

total variable overhead costs 250,000

total fixed overhead cost 50,000

actual operating results:

variable overhead costs incurred 265,000

fixed overhead costs incurred 54,000

units manufactured 2,250

actual machine hours 96,000

FInd

variable overhead spending variance

variable overhead efficiency variance

fixed overhead spending variance

fixed overhead production - volume variance