Rip Tide Company manufactures surfboards. Its standard cost information follows:

	Standard Quantity		Standard Price (Rate)			Standard Unit Cost
Direct materials (fiberglass)	15	sq. ft.	$	5	per sq. ft.	$	75.00
Direct labor	10	hrs.	$	15	per hr.		150.00
Variable manufacturing overhead (based on direct labor hours)	10	hrs.	$	6	per hr.		60.00
Fixed manufacturing overhead ($24,000 300 units)							80.00

Rip Tide has the following actual results for the month of June:

Number of units produced and sold		312
Number of square feet of fiberglass used		4,920
Cost of fiberglass used	$	27,552
Number of labor hours worked		3,060
Direct labor cost	$	47,736
Variable overhead cost	$	14,790
Fixed overhead cost	$	24,600

What is the Variable Overhead Rate Variance, Variable Overhead Efficiency Variance, and Variable Overhead Spending Variance?

Variable Overhead Rate Variance
Variable Overhead Efficiency Variance
Variable Overhead Spending Variance

What is the Fixed Overhead Spending Variance and Fixed Overhead Volume Variance?

Fixed Overhead Spending Variance
Fixed Overhead Volume Variance