Standard variable-overhead rate Standard quantity of direct labor Budgeted fixed overhead Budgeted output 6.00 per direct-labor hour 2 hours per unit of output $100,000 25,000 units Actual results for April are as follows: Actual output Actual variable overhead Actual fixed overhead Actual direct labor 20,000 units $320,000 $ 97,000 50,000 hours nd 1. Variable-overhead spending variance 2. Variable-overhead efficiency variance 3. Fixed-overhead budget variance 4. Fixed-overhead volume variance