The following information is for the third quarter of this year: Planned Production 92,000 units Direct labor hours 506,800 DL hrs Fixed manufacturing overhead $205,000 Variable manufacturing overhead $910,000 Standard direct labor hour per unit 5.5 Actual Production 87,000 units Direct labor hours 380,000 DL hrs Fixed manufacturing overhead $182,400 Variable manufacturing overhead $841,500 Calculate the following three overhead variances. a. Overhead volume variance b. Overhead efficiency variance c. Overhead spending variance