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 $13.00 per hour) $ 65 Fixed overhead (5 direct-labor hours $21.00 per hour)*105 $170 Total overhead *Based on capacity of 302,500 direct-labor hours per month. The following information is available for the month of October .Variable overhead costs were $4,140,000. . Fixed overhead costs were $6,375,000 57,500 switches were produced, although 60,500 switches were scheduled to be produced. 280,000 direct-labor hours were worked at a total cost of $4,325,000. 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