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Sedona Company set the following standard costs for one unit of its product for this year.

The $$3\mathrm{.}30($ $$2\mathrm{.}20+$$$1\mathrm{.}10)$ total overhead rate per direct labor hour $($DLH$)$ is based on a predicted activity level of $33,800$

units, which is $65\%$ of the factory's capacity of $52,000$ units per month. The following monthly flexible budget information

is available.

During the current month, the company operated at $60\%$ of capacity, direct labor of $591,000$ hours were used, and the

following actual overhead costs were incurred.

Compute the total variable overhead variance and identify it as favorable or unfavorable.

Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.

Compute the total fixed overhead variance and identify it as favorable or unfavorable.

Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.