The manager has determined that it typically takes 30 minutes for the department's employees to register a new car. The fixed overhead rate computed on an estimated 4,000 direct labor hours is 8 per direct labor hour, whereas the variable overhead rate is estimated at 3 per direct labor hour.

During July, 7,600 cars were registered and 3,700 direct labor hours were worked in registering those vehicles. For the month, variable overhead was 10,730 and fixed overhead was 29,950.

Required:

1. Compute the overhead variances using a four-variance approach.
2. Compute the overhead variances using a three-variance approach.
3. Compute the overhead variances using a two-variance approach.
4. Compute the overhead variances using a one-way approach.