The (partial) cost sheet for the single product manufactured at Vienna Company follows.

Direct labor(15 hours @ $25)$375

Variable overhead(15 hours @ $2) 30

Fixed overhead(15 hours @ $4) 60

The master budget level of production is 78,000 direct-labor hours, which is also the production volume used to compute the fixed overhead application rate. Other information available for operations over the past accounting period include the following.

Actual variable overhead incurred	$	128,000
Actual fixed overhead incurred		326,800
Direct labor efficiency variance		158,000	U
Variable overhead price variance		26,000	F

Required: a. What was the variable overhead efficiency variance? b. What was the fixed overhead price variance? c. What was the fixed overhead production volume variance?

please show all of the steps, thank you very much. I have posted 2 times already, no one answered correctly.