Jazzy Jeans applies manufacturing overhead using machine hours as the cost driver.
Fixed MOH costs are budgeted at $1,000,000 per month.
Variable MOH costs are budgeted at $52.80 per machine hour.
It takes .25 machine hours to produce a pair of jeans.

Jazzy budgeted production of 10,000 pairs of jeans in December.

Actual activity in November:

Total Variable MOH Costs	$134,767.50
Total Fixed MOH Costs	$988,000.00
Actual pairs of jeans made	10,500
Actual machine hours	2,550

1. What was the variable over head spending variance for the month? AQ(AP-SP)

2. What was the variable overhead efficiency variance for the month? SP(AQ-SQA)

3. How much fixed MOH was applied in December?

4. What was the fixed overhead spending variance for the month?

5. What was the fixed overhead volume variance for the month?