Three OH variances Berlin Ltd. uses a combined overhead rate of $2.90 per machine hour to apply overhead to products. The rate was developed at an annual expected capacity of 792,000 machine hours; each unit of product requires two machine hours to produce. At 792,000 machine hours, expected fixed overhead for Munich Ltd. Is $752,400. During November, the company produced 35,880 units and used 74,100 machine hours. Actual variable overhead for the month was $141,300 and fixed overhead was $60,000. Calculate the overhead spending, efficiency, and volume variances for November. Note: Do not use negative signs with your answers. Note: Round your answers to the nearest whole dollar