$!$

Required information

Use the following information for the Exercises below.

Crystal Glassware Company has the following standards and flexible$-$budget data.

$\backslash$table$[[$Standard variable$-$overhead rate,$$6$ per direct$-$labor hour$],[$Standard quantity of direct labor,$2\mathrm{.}0$ hours per unit of output$],[$Budgeted fixed overhead,$$128,000$ hnits$],[$Budgeted output,$32,000$ units$]]$

Actual results for April are as follows:

Actual output

Actual variable overhead

Actual fixed overhead

Actual direct labor

$25,600$ units

$$409,600$

$$124,160$

$64,000$ hours

EX $11-22($Algo$)$ Straightforward Computation of Overhead Variances $($LO $11-5)$

Required:

Use the variance formulas to compute the following variances.

Note: Indicate the effect of the first three variance by selecting "Favorable" or "Unfavorable". Select "None" and enter $"0"$ for no effect $($i$.$e$.,$ zero variance$).$ Select "Positive" or "Negative" for the Fixed$-$overhead Volume variance.

$\backslash$table$[[1.$ Variable$-$overhead spending variance,,$],[2.$ Variable$-$overhead efficiency variance,,$],[3.$ Fixed$-$overhead budget variance,,$],[4.$ Fixed$-$overhead volume variance,,$]]$