The following information for the period is available from the Magnum Company:

Actual total factory overhead cost incurred	$25,000
Actual fixed overhead cost incurred	$10,400
Budgeted fixed overhead expenses	$11,000
Actual direct labor hours (DLH) worked	4,400
Standard DLHs for this periods production	4,000
Standard variable overhead rate per DLH	$3.00
Standard fixed overhead rate per DLH	$2.50

Required: Calculate the following for Magnum Company for the period:

A. Total overhead spending variance

B. Variable overhead efficiency variance

C. Overhead production volume variance

D. Variable overhead (VOH) spending variance

E. Fixed overhead spending variance

F. Total under or over applied overhead

G. The total overhead flexible-budget (FB) variance for the period