Rondell Company uses a standard cost system. Indirect costs were budgeted at $176,400 plus $14 per direct labour hour. The overhead rate is based on 9,800 hours. Actual results were: Standard direct labour hours allowed Actual direct labour hours Fixed overhead Variable overhead 8,730 9,800 $168,900 $164,900 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 Calculate the over- or underapplied overhead. Overhead $