Rondell Company uses a standard cost system. Indirect costs were budgeted at $189,000 plus $13 per direct labour hour. The overhead rate is based on 10,500 hours. Actual results were: Standard direct labour hours allowed Actual direct labour hours Fixed overhead Variable overhead 9,490 10,500 $179,800 $173,400 Calculate the fixed overhead production volume variance. Fixed overhead production volume variance Calculate the variable overhead spending variance. Variable overhead spending variance s Calculate the variable overhead efficiency variance. Variable overhead efficiency variance Calculate the over- or underapplied overhead. Overhead