The following information relates to Joplin Company for the period just ended:

Standard variable overhead rate per hour	$	1.80
Standard fixed-overhead rate per hour	$	3.60
Planned monthly activity		42,500	machine hours
Actual production completed		88,000	units
Standard machine processing time		Two	units per hour
Actual variable overhead	$	72,675
Actual total overhead	$	230,575
Actual machine hours worked		43,000

All of the company's overhead is variable or fixed in nature. Required: A. Calculate the spending and efficiency variances for variable overhead. B. Calculate the budget and volume variances for fixed overhead. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)

A. Spending variance Efficiency variance B. Budget variance Volume variance