Need help.

Naterway Company 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 by Waterway's controller. The company applies overhead on the basis of machine hours. Annual Budget May Budget $2,603,700 $264,000 Variable manufacturing overhead Fixed manufacturing overhead Direct labor hours $1,201,080 $100,090 49,800 4.150 Machine hours 236,700 24,000 During the month of May, Waterway used 4,240 direct labor hours and 21,650 machine hours. The flexible budget for the mont allowed 4,340 direct labor hours and 21,050 machine hours. Actual fixed manufacturing overhead incurred was $103,700, variable manufacturing overhead incurred was $236,750. (a) Calculate the variable overhead spending and efficiency variances for May. (Round per unit value to 2 decimal places, eg. 5275 and final answers to decimal places, eg. 5,725. If variance is zero, select "Not Applicable" and enter O for the amounts.) Variable overhead spending variance $ Variable overhead efficiency variance $ (b) Calculate the fixed overhead spending variance for May. (If variance is zero, select "Not Applicable" and enter for the amounts.) Fixed overhead spending variance