Texas Metal Company has developed standard overhead costs based on a monthly capacity if 180,000 machine hours as follows:

Standard costs per unit: variable portion 2 hours @$3 equals $6, fixed portion 2 hours @ $5 equals $10 for a total of $16 ($6 plus $10).

During November, 90,000 units were scheduled for production, but only 80,000 units were actually produced. The following data related to November:

Actual machine hours used were 165,000

Actual overhead incurred totaled $1,378,000($518,000 variable plus $860,000 fixed).

All inventories carried at standard cost.

Refer to Texas Metal Company.

Solve for:

a) The variable overhead efficiency variance for November

b) The fixed overhead spending variance for November

c) The fixed overhead volume variance for November