The measure of activity in the standard costing system used at Esta GmbH is machining hours. The company's flexible manufacturing overhead budget and then data regarding the most recent period's operations are given below:

• Flexible Budget:
• Budgeted Level of Activity: 6,600 machining hours
• Overhead costs at the Budgeted activity level:
• Variable Overhead Cost: $17,226
• Fixed Overhead Cost: $13,992
• Most Recent period's operations:
• Actual level of activity: 7,200 machining hours
• Standard level of activity for output: 7,140 machining hours
• Actual total variable overhead cost: $17,856
• Actual total fixed overhead cost: $14,256

PART A

What is the variable overhead rate variance? (936 favorable, 481 unfavorable, 630 unfavorable, 779 favorable, OR 2,267 favorable)

PART B

What is the variable overhead efficiency variance? (157 unfavorable, 1409 unfavorable, 1566 unfavorable, 1488 unfavorable, OR 149 unfavorable)

PART C

What is the fixed overhead budget variance? (264 unfavorable, 1272 unfavorable, 127 unfavorable, 1272 favorable, OR 1145 unfavorable)

PART D

What is the fixed overhead volume variance? (1145 favorable, 1272 favorable, 264 unfavorable, none, OR 145 favorable)