Question 24 Rondell Company uses a standard cost system. Indirect costs were budgeted at $197,600 plus $14 per direct labour hour. The overhead rate is based on 10,400 hours. Actual results were: Standard direct labour hours allowed 9,080 Actual direct labour hours 10,400 Fixed overhead $188,900 Variable overhead $183,400 Calculate the fixed overhead production volume variance. Fixed overhead production volume variance Calculate the variable overhead spending variance. Variable overhead spending variance Calculate the variable overhead efficiency variance. Variable overhead efficiency variance $