Please solve accurately. Thanks.

Crystal Glassware Company has the following standards and flexible-budget data. Standard variable-overhead ratee Standard quantity of direct labor Budgeted fixed overhead Budgeted output 6.00 per direct-labor hour $ 2 hours per unit of output $100,000 25,000 units Actual results for April are as follows: 20, 000 units $320, 000 $ 97, 000 Actual output Actual variable overhead Actual fixed overhead Actual direct labor 50,000 hours Compute the fixed-overhead budget and volume variances. Fixed-Overhead Budget And Volume Variances Hours Direct-Labor Hours) Actual Fixed Overhead Budgeted Fixed Overhead Fixed Overhead Applied To Work In Process Standard Fixed- Overhead Standard Allowed Hours per hour hours Fixed-overhead volume variance Fixed-overhead budget variance Compute the variable-overhead spending and efficiency variances Variable-Overhead Spending And Efficiency Variances (Hours Direct-Labor Hours) Variable Overhead Applied To Work- In-Process Actual Variable Overhead Projected Variable Overhead Flexible Budget: Variable Overhead Actual Rate Actual Standard Standard Allowed Standard Rate (SVR) StanderdStandard Allowed Actual Hours (AQ) Rate (SVR) Hours (SQ) Rate (SVR) Hours (SQ) (AVR) Hours (AQ)x per hour per hour hours hours per hour per hour hours hours Variable-overhead efficiency variance Variable-overhead spending variance