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BrambleCompany manufactures deep-sea fishing rods, which it distributes internationally through a chain of wholesalers. The following data are taken from the budget prepared at the beginning of the year byBramble's controller. The company applies overhead on the basis of machine hours.

Annual Budget May Budget

Variable manufacturing overhead. $2,072,800 $184,000

Fixed manufacturing overhead $1,202,400 $100,200

Direct labor hours 48,000 4,000

Machine hours 259,100 23,000

During the month of May,Brambleused4,470direct labor hours and21,640machine hours. The flexible budget for the month allowed4,060direct labor hours and21,210machine hours. Actual fixed manufacturing overhead incurred was $109,700; variable manufacturing overhead incurred was $171,520.

a)Calculate the variable overhead spending and efficiency variances for May.

b) Calculate the fixed overhead spending variance for May