Hawthorn Manufacturing set the following standard cost per unit for 2019

Units	16,000
Variable overhead rate	$18 per labour hour
Fixed overhead	$180,000
Direct labour	1.5 hours per unit

What is the variable overhead spending variance given the following actual information?

Number of products	15,000
Variable overhead	$ 486,848
Direct labour	30,000 hours

****Enter a negative number if you have a Favourable variance and a positive number if you have an Unfavourable variance.****

If the actual fixed overhead cost is 219,323, what is the fixed overhead budget variance for Hawthorn Manufacturing in the above question?

****Enter a negative number if you have a Favourable variance and a positive number if you have an Unfavourable variance.****