Montoursville 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 a $$8\mathrm{.}00$ per hour$)$

Fixed overhead $(5$ direct$-$labor hours a $$12\mathrm{.}00$ per hour$)*$

Total overhead

$*$Based on capacity of $300,000$ direct$-$labor hours per month.

The following information is available for the month of October.

Variable$-$overhead costs were $$2,343,000.$

Fixed$-$overhead costs were $$3,753,000.$

$56,115$ switches were produced, although $60,400$ switches were scheduled to be produced.

$275,500$ direct$-$labor hours were worked at a total cost of $$2,555,000.$

Required:

Compute the variable$-$overhead spending and efficiency variances and the fixed$-$overhead budget and volume variances for October.

Note: Indicate the effect of the first three variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no

effect $($i$.$e$.,$ zero variance$).$ Select "Positive" or "Negative" for the Fixed$-$overhead Volume variance.

Answer is complete but not entirely correct.