Starlight Glassware Company has the following standards and flexible-budget data.

Standard variable-overhead rate	$	19	per direct-labor hour
Standard quantity of direct labor		2.5	hours per unit of output
Budgeted fixed overhead	$	470,000
Budgeted output		33,500	units

Actual results for February are as follows:

Actual output		17,400	units
Actual variable overhead	$	1,027,170
Actual fixed overhead	$	376,000
Actual direct labor		50,850	hours

Required:

Use the following diagrams below (similar to Exhibit 11-6 and Exhibit 11-8 to compute (1) the variable-overhead spending and efficiency variances, and (2) the fixed-overhead budget and volume variances. (Round your "per hour" answers to 2 decimal places. Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)

Variable overhead variances:

Fixed-overhead variances:

Variable-Overhead Spending And Efficiency Variances (Hours Direct-Labor Hours) (3) (4) Flexible Budget: Variable Variable Overhead Applied To Actual Variable Overhead Projected Variable Overhead Overhead Work-In-Process Standard Standard Standard Standard Actual Actual Standard Actual Rate Rate Rate Rate Hours Allowed Allowed Hours (AQ) (AVR) (SVR) (SVR) (SVR) Hours (SQ) Hours (SQ) 33,500 17,400 19.00 2.50 hours per hour hours per hour hours per hour hours per hour 330,600 83,750 Variable-overhead spending variance Variable-overhead efficiency variance