Newark Plastics Corporation developed its overhead application rate from the annual budget. The budget is based on an expected total production of 708,000 units requiring 3,540,000 machine hours. The company can schedule production evenly throughout the year. Machine hours are the determining factor of overhead costs. During May, a total of 69,000 units were produced that required 300,900 machine hours. Actual overhead costs for May were $1,044,800. Actual costs, compared to the annual budget and one-twelfth of the annual budget, are as follows: NEWARK PLASTICS CORPORATION Annual Budget Total Unit Amount per Machine Hour Monthly Budget May Actual Costs Variable Overhead Costs: Indirect Material $2,973 

Required: 

Prepare a table showing the following quantities for Newark Plastics for May.

a. General costs applied.

b. Variable overhead variance.

C. Fixed overhead budget variance.

d. Variable overhead efficiency variance.

e. Fixed overhead volume variance.