Johnson Corporation has an expected monthly capacity of 9,000 units but only 5,700 units were produced and 6,000 direct labor hours were used during August due to Covid-19. The actual variable overhead for August was $48,165, and the actual fixed overhead was $140,220.

Standard cost data follow:

	Standard cost per unit (One unit Takes one Labor Hour)
Direct materials	$9.00
Direct labor	15.00
Variable overhead	8.00
Fixed overhead	16.00
Total	$48.00

1) What is the Variable Manufacturing Overhead Spending Variance? State if it is Favorable (FA) or Unfavorable (UN).

2) What is the Variable Manufacturing Overhead Efficiency Variance? State if it is Favorable (FA) or Unfavorable (UN).

3) What is the Fixed Manufacturing Overhead Spending Variance? State if it is Favorable (FA) or Unfavorable (UN).

4) What is the Fixed Manufacturing Overhead Volume Variance? State if it is Favorable (FA) or Unfavorable (UN).

5) How can you make the volume variance more favorable (if your answer was favorable) or less unfavorable (if your answer was unfavorable)? Explain