Surfs Up manufactures surfboards 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 - 10,500

Actual variable overhead - 66,810

Budgeted fixed overhead - 11,000

Variable overhead rate per labor hour - 5.00

Fixed overhead rate per labor hour - 0.80

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.