Q$-$ Different management levels in Bates, Inc., require varying degrees of managerial

accounting information. Because of the need to comply with the managers' requests, four

different variances for manufacturing overhead are computed each month. The information

for the September overhead expenditures is as follows:

Budgeted output units $3,200$

Budgeted fixed manufacturing overhead $$20,000$

Budgeted variable manufacturing overhead $$5$ per direct labor hour.

Budgeted direct manufacturing labor hours $$2$ hours per unit

Fixed manufacturing costs incurred $$26,000$

Direct manufacturing labor hours used $7,200$

Variable manufacturing costs incurred $$35,600$

Actual units manufactured $3400$

Required:

Compute a $4-$variance analysis for the plant controller:

Variable overhead spending variance

Variable overhead efficiency variance

Fixed overhead spending variance

Fixed overhead production$-$volume variance