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:

$*$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 $$2,400,000.$

Fixed$-$overhead costs were $$3,810,000.$

$58,300$ switches were produced, although $68,000$ switches were scheduled to be produced.

$285,000$ direct$-$labor hours were worked at a total cost of $$2,650,000.$

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.