Sam's Furniture uses variance analysis to evaluate manufacturing overhead in its' factory. The information for the June overhead expenditures is as follows:

Budgeted output units 22,000 chairs

Budgeted fixed manufacturing overhead $26,400

Budgeted variable manufacturing overhead $2.50 per direct labour hour

Budgeted direct manufacturing labour hours 0.3 hours per chair

Fixed manufacturing costs incurred $25,300

Direct manufacturing labour hours used 7,600 hours

Variable manufacturing costs incurred $17,100

Actual units manufactured 19,000 chairs

Required:

Calculate the variable manufacturing overhead rate and efficiency variances; and, the fixed manufacturing overhead rate and production-volume variances.