Mercuri Company has gathered the following information:

Variable manufacturing overhead costs$13,050

Fixed manufacturing overhead costs$10,080

Normal production level in labour hours9,000

Standard labour hours9,500

During the year, 3,040units were produced, 10,900hours were worked, and the actual manufacturing overhead was $21,100. Actual fixed overhead totalled $10,140.

Mercuri applies overhead based on direct labour hours.

1 Calculate the total, fixed, and variable predetermined overhead rates

2 Calculate the fixed manufacturing overhead volume variance.

3 Calculate the fixed overhead spending variance.

4 Calculate the variable overhead price variance.

5 Calculate the variable overhead quantity variance.

6 Calculate total manufacturing overhead variance.