Tamarisk Company uses a standard cost system. Indirect costs were budgeted at $204,000 plus $14 per direct labour hour. The overhead rate is based on 10,200 hours. Actual results were: Calculate the fixed overhead production volume variance. Fixed overhead production volume variance $ Calculate the variable overhead spending variance. Variable overhead spending variance Calculate the variable overhead efficiency variance. Variable overhead efficiency variance Calculate the over- or underapplied overhead. Overhead