Hi-Tek Labs performs steroid testing services for colleges and universities. Because the company works only with educational institutions, the price of each test is strictly regulated. Therefore, the costs incurred must be carefully monitored and controlled. Shown below are the standard costs for a typical test:

Direct materials (1 Petri dish at $1.80 per dish)

$1.80

Direct labour (0.50 hours at $21.10 per hour)

10.55

Variable overhead (0.50 hours at $8 per hour)

4.00

Fixed overhead (0.50 hours at $5 per hour)

2.50

Total standard cost per test

$18.85

The lab does not maintain an inventory of Petri dishes. Therefore, the dishes purchased each month are used that month. Actual activity for the month of May 2020, when 2,300 tests were conducted, resulted in the following:

Direct materials (2,320 dishes)

$4,640

Direct labour (1,140 hours)

24,624

Variable overhead

9,300

Fixed overhead

5,244

Monthly budgeted fixed overhead is $5,500. Revenues for the month were $50,100, and selling and administrative expenses were $2,100.

How much is Overhead Budget Variance and Overhead Volume Variance?

I tried 406F and 0; 276F and 130F; 100U and 506F, but none is right.