Jonah Company manufactures deep-sea fishing rods, which it distributes internationally through a chain of wholesalers. The following data are taken from the budget prepared at the beginning of the year by Jonahs controller. The company applies overhead on the basis of machine hours.

		Annual Budget		May Budget
Variable manufacturing overhead		$3,238,300		$302,900
Fixed manufacturing overhead		$1,204,560		$100,380
Direct labor hours		49,080		4,090
Machine hours		249,100		23,300

During the month of May, Jonah used 4,230 direct labor hours and 21,820 machine hours. The flexible budget for the month allowed 4,380 direct labor hours and 21,470 machine hours. Actual fixed manufacturing overhead incurred was $106,600; variable manufacturing overhead incurred was $282,660. (a) Calculate the variable overhead spending and efficiency variances for May

(b) Calculate the fixed overhead spending variance for May.