Overhead Variances The following information is for the third quarter of this year: Planned Actual Production 92,000 units 87,000 units Direct labor hours 506,800 DL hrs 380,000 DL hrs Fixed manufacturing overhead $ 205,000 $ 182,400 Variable manufacturing overhead $ 910,000 $ 841,500 Standard direct labor hour per unit 5.5 Required: Calculate the following three overhead variances: 1. Overhead volume variance 2. Overhead efficiency variance 3. Overhead spending variance