Gleason Company has developed the following standard cost data based on 60,000 direct labor hours, which is 75% of capacity. Fixed overhead is $360,000 and variable overhead is $180,000 at this level of activity.

	Per Unit
Direct material (3 lbs. @ $2.00/1b.) …………	$ 6.00
Direct labor (0.5 hrs. @ $8.00/hr. ) ………….	4.00
Variable overhead (0.5 hrs. @ $3.00/hr.) ……	1.50
Fixed overhead (0.5 hrs. @ $6.00/hr.) ………	3.00
Total standard cost ………...………...………	$14.50

During the current period, the company operated at 80% of capacity and produced 128,000 units. Actual costs were:

Direct material (380,000 lbs.) …………….	$779,000
Direct labor (63,000 hrs.) ………………….	507,150
Fixed overhead …………….………………	365,000
Variable overhead …………………………	220,000

Calculate the variable overhead spending and efficiency variance and the fixed overhead spending and volume variances. Indicate whether each is favorable or unfavorable.