Rubik Manufacturing Companys costing system has two direct-cost categories: direct materials and direct manufacturing labor. Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DLH). At the beginning of 2020, Simplicity adopted the following standards for its manufacturing costs:

	Input	Cost per Output Unit
Direct materials	5.1 lb. at $4.10 per lb.	$ 20.91
Direct manufacturing labor	4 hrs. at $16.50 per hr.	66.00
Manufacturing overhead:
Variable	$8 per DLH	32.00
Fixed	$9 per DLH	36.00
Standard manufacturing cost per output unit		$152.00

The denominator level for total manufacturing overhead per month in 2020 is 37,000 direct manufacturing labor-hours. Simplicitys budget for January 2020 was based on this denominator level. The records for January indicated the following:

Direct materials purchased	39,400 lb. at $3.90 per lb.
Direct materials used	36,400 lb.
Direct manufacturing labor	31,300 hrs. at $16.05 per hr.
Total actual manufacturing overhead (variable and fixed)	$650,000
Actual production	7,600 output units

Required:

2. For the month of January 2020, compute the following variances and indicate whether each is favorable (F) or unfavorable (U). Be sure to separate and label the computations for each variance.

e. Total manufacturing overhead spending variance

f. Variable manufacturing overhead efficiency variance

g. Production-volume variance