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Novak Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the

Novak Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the direct manufacturing costs per unit:
Direct Material (2 kg at $7.50 per kilogram)- $15.00 per unit
Direct Labour (3 hours at $12 per hour)- $36.00 per unit
Budgeted overhead for the month of April (based on expected activity of 10,710 direct labour hours) is as follows:
Variable Overhead - $36,414
Fixed Overhead - $23,200
Total Overhead - $59,614
Overhead is applied based on labour hours. The average activity per month is 11,600 direct labour hours. The company calculates overhead rates based on average activity. Results for the month of April are as follows:
Units Produced -3,749
Direct Materials used (7,740 kg)- $53,406
Direct Labour (11,310 hours)-139,113
Variable Overhead -33,915
Fixed Overhead -23,800
Total Costs - $250,234
Calculate the variable overhead spending, quantity, and budget variances.

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