just need help with 4 please. the answer does not seem to be 87,600 or 24,820. please help and explain

Use the following information for the Exercises below. Crystal Glassware Company has the following standards and flexible-budget data. Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead Budgeted output Actual results for April are as follows: Actual output Actual variable overhead ces Actual fixed overhead Actual direct labor $6 per direct-labor hour 2.0 hours per unit of output 36,500 units: $146,000 29,200 units $ 467,200 $141,620 73,000 hours: EX 11-22 (Algo) Straightforward Computation of Overhead Variances (LO 11-5) Required: Use the variance formulas to compute the following variances. Note: Indicate the effect of the first three variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "O" for no effect (.e., zero variance). Select "Positive" or "Negative" for the Fixed-overhead Volume variance. 1. Variable-overhead spending variance $ 29,200 Unfavorable 2 Variable-overhead efficiency variance. 3. Fixed-overhead budget variance $ 87,600 Unfavorable $ 4,380 Favorable 4. Fixed-overhead volume variance Positive