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

Standard variable overhead rate per hour $ 1.30

Standard fixed-overhead rate per hour $ 2.60

Planned monthly activity 35,000 machine hours

Actual production completed 72,000 units

Standard machine processing time Two units per hour

Actual variable overhead $ 42,700 Actual total overhead $ 139,100

Actual machine hours worked 35,500

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.