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

Standard variable-overhead rate $ 6.00 per direct-labor hour

Standard quantity of direct labor 2 hours per unit of output

Budgeted fixed overhead $ 96,000

Budgeted output 24,000 units

Actual results for February are as follows:

Actual output 19,000 units

Actual variable overhead $ 304,000

Actual fixed overhead $ 92,000

Actual direct labor 45,000 hours

Required: Use the variance formulas to compute the following variances. (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 spending variance

Variable overhead efficiency variance

Fixed overhead budget variance

Fixed overhead volume variance