Standard
DLH per unit	2.5		hours
Variable overhead per DLH	$1.75
Fixed overhead per DLH	$3.10
Budgeted variable overhead	$21,875
Budgeted fixed overhead	$38,750
Budgeted DLH	12,500		Hours
Actual
Direct labor hours	10,000		DLH
Variable overhead cost	$26,250
Fixed overhead cost	$38,000
Required: Calculation of Overhead Variances.
Variable overhead spending variance		$4,375.00		U
Variable overhead efficiency variance		?
Fixed overhead spending variance		$750.00		F
Fixed overhead volume variance		?