Oriole 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 Oriole's controller. The company applies overhead on the basis of machine hours.

		Annual Budget		May Budget
Variable manufacturing overhead		$2,960,400		$282,000
Fixed manufacturing overhead		$1,204,560		$100,380
Direct labor hours		53,040		4,420
Machine hours		246,700		23,500

During the month of May, Oriole used 4,260 direct labor hours and 21,980 machine hours. The flexible budget for the month allowed 4,410 direct labor hours and 21,440 machine hours. Actual fixed manufacturing overhead incurred was $105,800; variable manufacturing overhead incurred was $262,460. (a) Calculate the variable overhead spending and efficiency variances for May.

Variable overhead spending variance

Variable overhead efficiency variance

(b) Calculate the fixed overhead spending variance for May.

Fixed overhead spending variance