The measure of activity in the standard costing system used at Williamson CVBA is fabrication 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: $8,600$ fabrication hours

Overhead costs at the Budgeted activity level:

Variable Overhead Cost: $$50,396$

Fixed Overhead Cost: $$62,436$

Most Recent period's operations:

Actual level of activity: $8,500$ fabrication hours

Standard level of activity for output: $8,780$ fabrication hours

Actual total variable overhead cost: $$49,215$

Actual total fixed overhead cost: $$66,725$

PART A

What is the variable overhead rate variance?Answer $1$ Question $26$

PART B

What is the variable overhead efficiency variance?Answer $2$ Question $26$

PART C

What is the fixed overhead budget variance?Answer $3$ Question $26$

$$4,289$ Unfavorable

PART D

What is the fixed overhead volume variance