Sharon Company manufactures consumer products and provided the following information for the month of April:

Units produced	119,000
Standard direct labor hours per unit	0.25 hours
Actual hours worked	30,100 hours
Standard variable overhead rate per direct labor hour	P 3.40
Budgeted fixed overhead	75,000
Standard fixed overhead rate per direct labor hour	2.50
Actual variable overhead costs	102,300
Actual fixed overhead costs	78,300

Requirements:

1. Calculate the total variable overhead variance, variable overhead spending variance and variable overhead efficiency variance.
2. If actual production had been 120,600 units, how would that affect the variable overhead variances?
3. If 30,200 direct labor hours were actually worked in April, how would that affect the variable overhead variances?
4. Calculate the total fixed overhead variance, fixed spending variance and the volume variance.
5. If 120,700 units had been actually produced, how would that affect the fixed overhead variances?
6. Analyze the factory overhead variances using the six different ways of analyzing factory overhead variances.