Please explain all calculation

Total fixed overhead volume variance.

Total overhead efficiency variance.

Total variable overhead spending variance.

Asparagus Ltd., a successful Canadian company, is able to buy a new type of biodegradable plastic at a fixed price of $150 per roll. The plastic is then cut and sealed to make dry cleaning bags. Fixed factory overhead is estimated to be $506,000 per year. During this past year, 19,800 cartons of dry cleaning bags were actually produced; this represents 90% of the denominator activity level. The following information is also available:

Rolls of plastic used	60,000
Variable overhead incurred	$200,000
Rolls of plastic price variance	$0
Direct labour efficiency variance	$9,630 U
Fixed overhead spending (budget) variance	$5,000 F
Standard costs per carton of dry cleaning bags:
Labour costs @ $18 per hour	$27
Rolls of plastic	3 rolls
Total overhead	$32