Montreal Inc. manufactures garden hoses for large stores. The standard costs for a dozen garden hoses are as follows:

Direct materials	21 m x $2 per metre	=	$42.00
Direct labour	3.40 hours x $11 per hour	=	$37.40

During February, Montreal Inc. worked on three separate orders of garden hoses. Job cost records for the month disclose the following:

Lot		Units in Lot		Materials Used		Hours Worked
4503		1,090 dozen		23,108 m		2,980
4504		1,580 dozen		33,496 m		5,070
4505		2,600 dozen		55,120 m		2,880

You have been able to gather the following information:

1.		Montreal Inc. purchased 100,000 m of material during February at a cost of $220,000. The material price variance is recorded when goods are purchased, and all inventories are carried at standard cost.
2.		The payroll department reported that production employees were paid $11.4 per hour.
3.		There was no beginning work in process. During February, lots 4503 and 4504 were completed, and all materials were issued for lot 4505, which was 60% complete in terms of labour.
4.		Montreal Inc. applies fixed and variable overhead based on machine hours. Below are the results for Montreal Inc. for the month of February:

The normal activity in machine hours		39,100
Flexible budget variable overhead per machine hour		$2.75
Actual variable overhead cost incurred		117,000
Actual fixed overhead cost incurred		299,000
Variable overhead cost applied to production		117,500
Variable overhead efficiency variance (unfavourable)		8,200
Fixed overhead budget variance (unfavourable)		2,000

Variable overhead spending, efficiency, and total variances:

Fixed overhead spending, volume, and total variances:

Please show ALL work and calculations: