The following data are the actual results for Marvelous Marshmallow Company for October.

Actual output		10,000	cases
Actual variable overhead	$	403,000
Actual fixed overhead	$	113,000
Actual machine time		38,900	machine hours

Standard cost and budget information for Marvelous Marshmallow Company follow:

Standard variable-overhead rate	$	10.00	per machine hour
Standard quantity of machine hours		3	hours per case of marshmallows
Budgeted fixed overhead	$	108,000	per month
Budgeted output		12,000	cases per month

Required:

Use any of the methods to compute the following variances. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)

compute:

1- variable overhead spending variance

2- variable overhead efficiency variance

3- fixed overhead budget variance

4- fixed overhead volume variance