Manitoba Paper Company packages paper for photocopiers. The company has developed standard overhead rates based on a monthly practical capacity of 92,000 direct-labor hours as follows:

Standard costs per unit (one box of paper):
Variable overhead (2 hours @ $6)	$	12
Fixed overhead (2 hours @ $6)		12
Total	$	24

During June, 37,000 units were scheduled for production; however, only 31,000 units were actually produced. The following data relate to June.

1. Actual overhead incurred totaled $927,000, of which $427,000 was variable and $500,000 was fixed.

2. Actual direct-labor cost incurred was $1,610,000 for 70,000 actual hours of work.

Required:

Prepare two exhibits similar to Exhibits 11-6 and 11-8 in the chapter, which show the following variances. State whether each variance is favorable or unfavorable, where appropriate. (Select "None" and enter "0" for no effect (i.e., zero variance). Round "per hour" answers to 2 decimal places.)

1. Variable-overhead spending variance.

2. Variable-overhead efficiency variance.

3. Fixed-overhead budget variance.

4. Fixed-overhead volume variance.