Sucher Company uses a standard cost system in which manufacturing overhead costs are applied to units of product on the basis of machine hours.
	The company's condensed flexible budget for manufacturing overhead is given below:
		Per			Machine Hours
		Machine hour		20,000	25,000.00	30,000.00
	Variable overhead costs	3.00
	Fixed overhead costs			60,000.00	75000	90000
	Total overhead costs			300,000.00	300,000.00	300,000.00
				$360,000	$375,000	$390,000
	The denominator level of activity is 30,000 machine hours.overhead costs for the year are given below:
	Standards call for 2.5 machine hours per unit of output.
	Actual activity and manufacturing overhead costs for the year are given below:
	Units produced	12,800 units
	Machine hours used	31,600 machine hours
	Overhead cost incurred:
	Variable costs	96,000.00
	Fixed costs	297,000.00
Required:
(a)	What are the standard hours allowed for the input?
(b)	What was the variable overhead spending variance?
(c)	What was the variable overhead efficiency variance?
(d)	What was the fixed overhead budget variance?
(e)	What was the fixed overhead volume variance?