The Phelps Company applies overhead costs to products on the basis of standard direct labor-hours. The standard cost card shows that 5 direct labor-hours are required per unit of product. Phelps Company had the following budgeted and actual data for March: Units produced. Direct labor-hours.......... Variable overhead costs........ Fixed overhead costs............... Actual 22,000 105,000 $91,000 $52,000 Budgeted 20,000 100,000 $80,000 $50,000 The budgeted direct labor-hours is used as the denominator activity for the month. Calculate Variable manufacturing overhead variances and Fixed overhead manufacturing variances.