Mankato Control Company, which manufactures electrical switches, uses a standard-costing system. The standard production overhead costs per switch are based on direct-labor hours and are as follows:

Variable overhead (5 direct-labor hours @ $12.00 per hour)	$	60
Fixed overhead (5 direct-labor hours @ $20.00 per hour)*		100
Total overhead	$	160

*Based on practical capacity of 307,000 direct-labor hours per month.

The following information is available for the month of October.

	Variable overhead costs were $5,220,000.
	Fixed overhead costs were $7,725,000.
	58,400 switches were produced, although 61,400 switches were scheduled to be produced.
	289,000 direct-labor hours were worked at a total cost of $5,225,000.

Required:

Compute the variable-overhead spending and efficiency variances and the fixed-overhead budget and volume variances for October. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)

Variable-overhead spending variance
Variable-overhead efficiency variance
Fixed-overhead budget variance
Fixed-overhead volume variance