Hunter Industries manufactures hunting boots. The firm assigns overhead cost to products based on direct labor hours. For November, the budget reported total overhead of $ 162,000, of which $ 130,500 was fixed. Practical capacity is 4,500 direct labor hours per month to manufacture 6,000 pairs of boots. The factory used 4,600 direct labor hours to manufacture 5,700 pairs of boots. For November, actual variable overhead cost incurred was $ 31,510; actual fixed overhead cost incurred was $ 133,000.

1. What was the variable overhead efficiency variance?

2. What was the total fixed overhead cost variance?

3. What was the flexible-budget variance?

4. What was the production volume variance?

5. Was overhead over/under applied and by how much?