Please put correct answer in the underlined space provided. ABC Company has the following standards and flexible budget data: Standard variable overhead rate $4.80 per direct labor hour Standard quantity of direct labor 1.60 hours per unit of output Budgeted fixed overhead rate $90,000 Budgeted output 22,500 units Standard variable overhead $9.60 per unit Standard fixed overhead $3.20 per unit Actual results for November are given below: Actual output 27,000 units Actual variable overhead $324,000 Actual fixed overhead $95,400 Actual direct labor 50,400 Direct labor hours

Required: Compute the following variances and state if they are favorable or unfavorable.

a) Variable manufacturing overhead spending variance

b) Variable manufacturing overhead efficiency variance

c) Fixed manufacturing overhead spending variance

d) Fixed manufacturing overhead volume variance