Taylor Inc. uses a standard cost system. The company has the following results for the current period: Budget Actual Fixed overhead $ 160,000 $ 160,000 Units 6,500 units 6,000 units Direct labour-hours (DLH) 13,333 hours 12,500 hours Standard quantity of DLH per unit 2.0152 hours Variable overhead is applied at $27.50 per direct labour-hour. Actual variable overhead was $310,600.

Required:

1.	Compute the fixed overhead budget variance and the volume variance.

Compute the total variable overhead variance.