Produced 4,500 units Standard: Direct Labor hours per unit - 2.5, Variable overhead per direct labor Ghc 1.75, the fixed overhead per direct labor hour - GHc 3.10. Budgeted variable overhead - GHc 21,875. Budgeted fixed overhead - GHc 38,750.00

Actual: Direct labor hours - 10,000. Variable overhead - GHc26,250.00

Fixed overhead - GHc 38,000

Calculate the total variable overhead cost and total fixed overhead cost variance, indicating the respective spending or expenditure variance and efficiency (volume) variance.