Jay Enterprises collected the following data regarding production of one of its products.

Compute the variable overhead cost variance, the variable overhead spending variance, the variable overhead efficiency variance, the fixed overhead cost variance, the fixed overhead spending variance, and the fixed overhead volume variance.

Direct labor standard (2 hrs. @ $15/hr.)	$30.00 per finished unit
Actual direct labor hours	60,800 hrs.
Budgeted units	31,000 units
Actual finished units produced	30,000 units
Standard variable OH rate (2 hrs. @ $14.00/hr.)	$28.00 per finished unit
Standard fixed OH rate ($310,000/31,000 units)	$10.00 per unit
Actual variable overhead costs incurred	$857,600
Actual fixed overhead costs incurred	$312,000