Indigo Company uses a standard cost system. Indirect costs were budgeted at $210,000 plus $15 per direct labour hour. The overhead rate is based on 10,500 hours. Actual results were: Standard direct labour hours allowed 8,860 Actual direct labour hours 10,500 Fixed overhead Variable overhead $188,900 $183,500 Calculate the fixed overhead production volume variance. Calculate the variable overhead spending variance. Calculate the variable overhead efficiency variance. Calculate the over- or underapplied over