Surfs Up manufactures surf boards on the Big Island in Hawaii. The company's founder and world-famous surfer, Danny Kehono, has an accounting degree from Upper Island State University. He understands the importance of standards for production control and planning. The following standard costing data are available for the current period: Actual fixed overhead $10,900 Actual variable overhead 66,100 Budgeted fixed overhead 11,500 Variable overhead rate per labor hour 6 Fixed overhead rate per labor hour 0.8 Standard hours allowed for actual production 13,100 Actual labor hours used 13,000

A. Calculate the variable overhead spending variance.

B. Calculate the variable overhead efficiency variance.

C. Calculate the fixed overhead spending variance.

D. Calculate the fixed overhead volume variance.