Producer Company's standard and actual cost per unit for the most recent period, during which 30,000 units were actually produced, are given below:

Raw Materials:

Standard useage and price - 2 feet per unit at $8.45 per foot

Actual usage - 64,000 feet

Purchased - 64,000 feet at $8.55 per foot

Direct Labor:

Standard hours and rate - 1.4 hours per unit at $16.00 per hours

Actual total direct labor - $687,300

Actual hours used - 43,5000 hours

Variable Overhead:

Standard application rate - $2.50 per direct labor hour

Actual variable overhead - $108,000

Fixed Overhead:

Budgeted - $210,000

Actual - $211,800

Standard application rate - $6.00 per direct labor hour

From the information, compute the following variances AND indicate whether the variance is favorable or unfavorable:

E. Variable overhead controllable (spending) variance

F. Variable overhead volume (efficiency) variance.

G. Fixed overhead budget (controllable) variance

H. Fixed overhead volume (uncontrollable) variance