Latina, Inc. has the following overhead standards:

Variable overhead: 3 hours at $6 per hour Fixed overhead: 3 hours at $8 per hour

The standards were based on a planned activity of 15,000 machine hours when 5,000 units were scheduled for production.

Actual data follow:

Variable overhead incurred: $84,360 Fixed overhead incurred: $123,000 Machine hours worked: 14,800 Actual units produced: 5,200

1. Latina's fixed-overhead budget variance is:

2. Latina's fixed-overhead volume variance is:

3. Latina's variable-overhead spending variance is:

4. Latina's variable-overhead efficiency variance is:

5. The amount of variable overhead that Latina applied to production is: