$OH$ variances

Nelson Co$.$ manufactures a product that requires $3\mathrm{.}5$ machine hours per unit. The variable and fixed overhead rates were computed using expected capacity of $86,400$ units $($produced evenly throughout the yea and expected variable and fixed overhead costs, respectively, of $$1,209,600$ and $$2,116,800.$ In October, Nelson manufactured $7,140$ units using $25,080$ machine hours. October variable overhead costs were $$99,000$; fixed overhead costs were $$176,700.$

a$.$ What are the standard variable and fixed overhead rates?

$\backslash$table$[[$Standard VOH rate,per $MH,],[$Standard FOH rate,$$0,]]$

b$.$ Compute the variable overhead variances.

Note: Do not use a negative sign with your answer.

$\backslash$table$[[$VOH spending variance,$$,],[$VOH efficiency variance,$$,],[$Total VOH variance,$$,]]$

c$.$ Compute the fixed overhead variances.

Note: Do not use a negative sign with your answer.

$\backslash$table$[[$FOH spending variance,$$,0,$hat$()$