The Standard Company has developed standard overhead costs based upon a capacity of 1 direct labor hours: Standard costs per unit: Variable portion Fixed portion 2 hoursa $3- 6 2 hours@ $5$10 $16 During April, 85,000 units were scheduled for production; however, only 80,000 units were actually produced. The following data relate to April: Actual direct labor cost incurred was $644,000 for 165,000 actual hours of work. Actual overhead incurred totaled $1,378,000; $518,000 variable and $860,000 fixed.All inventories are carried at standard cost. Required a. What is the variable overhead spending variance for April? b. What is the variable overhead efficiency variance for April? c. What is the fixed overhead spending variance? d. What is the fixed overhead volume variance