Rondell Company uses a standard cost system. Indirect costs were budgeted at $214,000 plus $13 per direct labour hour. The overhead rate is based on 10,700 hours. Actual results were: Standard direct labour hours allowed Actual direct labour hours Fixed overhead Variable overhead 9,400 10,700 $188,200 $185,300 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 Favourable Neither favourable nor unfavourable Unfavourable Calculate the over- or underapplied overhead. Overhead $ over-applied under-applied