McCallum Company had the following standard cost sheet for one of its products:
	Direct materials (4 lbs. @ $2.80)	5.25	LBS @	$ 3.70	=	$ 19.43
	Direct labor (2 hrs. @ $18.00)	2.25	DLH @	$ 23.75	=	$ 53.44
	FOH (2 hrs. @ $5.20)	2.25	DLH @	$ 3.75	=	$ 8.44
	VOH (2 hrs. @ $0.70)	2.25	DLH @	$ 0.95	=	$ 2.14
	Standard cost per unit					$ 83.44
McCallum computes overhead rates using planned annual volume, which is:	300,000	Units
	The actual results for the year are as follows:
	(a) Production	250,000	Units
	(b) Direct labor	575,000	Hours	18.10	Per Hour
	(c) Fixed Overhead	$ 2,500,000
	(d) Variable Overhead	$ 550,000
1)	Compute the total variable overhead variance and the separate variable overhead spending and efficiency variances.
2)	Compute the total fixed overhead variance and the separate fixed overhead spending and volume variances.