The following information relates to the month of April for The Kennedy Manufacturing Company, which uses a standard cost accounting system.

Actual total direct labor	$	43,400
Actual direct labor hours used		14,000
Standard hours allowed for actual output		15,000
Variable overhead price variance unfavorable	$	1,400
Actual total overhead	$	32,000
Budgeted fixed costs	$	9,000
Normal activity in hours		12,000
Total overhead application rate per DLH	$	2.25

Required:

(Be sure to indicate whether the variances are favorable or unfavorable.)

a. What is the variable overhead efficiency variance?

b. What is the fixed overhead spending variance?

c. What is the fixed production volume variance?